Statute · United States Code
26 U.S.C. § 261 — General rule for disallowance of deductions
26 U.S.C. § 261
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.
In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.