26 U.S.C. § 211
Section 211 · Allowance of deductions
Amended 2 times on record
Applied in 106 court decisions — leading case Hood v. United States (1927)
Most recently applied in Shanigan v. Shanigan (January 2017)
Cases citing this section usually also cite 26 U.S.C. § 212 · 26 U.S.C. § 162 · 26 U.S.C. § 119
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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).
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1977—Pub. L. 95–30 substituted “section 63” for “section 63(a)”.
Effective Date of 1977 Amendment
Amendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.