26 U.S. Code Part IX - ITEMS NOT DEDUCTIBLE
- § 261. General rule for disallowance of deductions
- § 262. Personal, living, and family expenses
- § 263. Capital expenditures
- § 263A. Capitalization and inclusion in inventory costs of certain expenses
- § 264. Certain amounts paid in connection with insurance contracts
- § 265. Expenses and interest relating to tax-exempt income
- § 266. Carrying charges
- § 267. Losses, expenses, and interest with respect to transactions between related taxpayers
- § 268. Sale of land with unharvested crop
- § 269. Acquisitions made to evade or avoid income tax
- § 269A. Personal service corporations formed or availed of to avoid or evade income tax
- § 269B. Stapled entities
- [§ 270. Repealed.]
- § 271. Debts owed by political parties, etc.
- § 272. Disposal of coal or domestic iron ore
- § 273. Holders of life or terminable interest
- § 274. Disallowance of certain entertainment, etc., expenses
- § 275. Certain taxes
- § 276. Certain indirect contributions to political parties
- § 277. Deductions incurred by certain membership organizations in transactions with members
- [§ 278. Repealed.]
- § 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- [§ 280. Repealed.]
- § 280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- § 280B. Demolition of structures
- § 280C. Certain expenses for which credits are allowable
- [§ 280D. Repealed.]
- § 280E. Expenditures in connection with the illegal sale of drugs
- § 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- § 280G. Golden parachute payments
- § 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
 So in original. Does not conform to section catchline.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
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 USC||Description of Change||Session Year||Public Law||Statutes at Large|
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