26 U.S. Code § 211 - Allowance of deductions

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In computing taxable income under section 63, there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX (section 261 and following, relating to items not deductible).


(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95–30, title I, § 102(b)(3),May 23, 1977, 91 Stat. 137.)

1977—Pub. L. 95–30substituted “section 63” for “section 63 (a)”.
Effective Date of 1977 Amendment

Amendment by Pub. L. 95–30applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) ofPub. L. 95–30, set out as a note under section 1 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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