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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART VI

PART VI—ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

How Current is This?
  • § 161. Allowance of deductions
  • § 162. Trade or business expenses
  • § 163. Interest
  • § 164. Taxes
  • § 165. Losses
  • § 166. Bad debts
  • § 167. Depreciation
  • § 168. Accelerated cost recovery system
  • § 169. Amortization of pollution control facilities
  • § 170. Charitable, etc., contributions and gifts
  • § 171. Amortizable bond premium
  • § 172. Net operating loss deduction
  • § 173. Circulation expenditures
  • § 174. Research and experimental expenditures
  • § 175. Soil and water conservation expenditures
  • § 176. Payments with respect to employees of certain foreign corporations
  • [§ 177. Repealed.]
  • § 178. Amortization of cost of acquiring a lease
  • § 179. Election to expense certain depreciable business assets
  • § 179A. Deduction for clean-fuel vehicles and certain refueling property
  • § 179B. Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
  • § 179C. Election to expense certain refineries
  • § 179D. Energy efficient commercial buildings deduction
  • § 179E. Election to expense advanced mine safety equipment
  • § 180. Expenditures by farmers for fertilizer, etc.
  • § 181. Treatment of certain qualified film and television productions
  • [§ 182. Repealed.]
  • § 183. Activities not engaged in for profit
  • [§ 184. Repealed.]
  • [§ 185. Repealed.]
  • § 186. Recoveries of damages for antitrust violations, etc.
  • [§ 187. Repealed.]
  • [§ 188. Repealed.]
  • [§ 189. Repealed.]
  • § 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly
  • [§ 191. Repealed.]
  • § 192. Contributions to black lung benefit trust
  • § 193. Tertiary injectants
  • § 194. Treatment of reforestation expenditures
  • § 194A. Contributions to employer liability trusts
  • § 195. Start-up expenditures
  • § 196. Deduction for certain unused business credits
  • § 197. Amortization of goodwill and certain other intangibles
  • § 198. Expensing of environmental remediation costs
  • § 199. Income attributable to domestic production activities
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    Notes
    98 Pending Update(s)
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