{"version":"1.0","type":"link","title":"26 U.S.C. § 161 — Allowance of deductions","url":"https://uplaw.us/documents/usc/26-usc-sect-161--allowance-of-deductions--7c8c2694d7f678a7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Federal","thumbnail_url":"https://uplaw.us/og/7c8c2694d7f678a7.png","thumbnail_width":1200,"thumbnail_height":630}