§ 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 Repealed.]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 Repealed.]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 Repealed.]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 Repealed.]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