Part IX · ITEMS NOT DEDUCTIBLE
Contents (32)
- Section 261General rule for disallowance of deductions
- Section 262Personal, living, and family expenses
- Section 263Capital expenditures
- Section 263ACapitalization and inclusion in inventory costs of certain expenses
- Section 264Certain amounts paid in connection with insurance contracts
- Section 265Expenses and interest relating to tax-exempt income
- Section 266Carrying charges
- Section 267Losses, expenses, and interest with respect to transactions between related taxpayers
- Section 267ACertain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- Section 268Sale of land with unharvested crop
- Section 269Acquisitions made to evade or avoid income tax
- Section 269APersonal service corporations formed or availed of to avoid or evade income tax
- Section 269BStapled entities
- Section 270Repealed. Pub. L. 91172, title II, 213(b), Dec. 30, 1969, 83 Stat. 572]
- Section 271Debts owed by political parties, etc.
- Section 272Disposal of coal or domestic iron ore
- Section 273Holders of life or terminable interest
- Section 274Disallowance of certain entertainment, etc., expenses
- Section 275Certain taxes
- Section 276Certain indirect contributions to political parties
- Section 277Deductions incurred by certain membership organizations in transactions with members
- Section 278Repealed. Pub. L. 99514, title VIII, 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
- Section 279Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- Section 280Repealed. Pub. L. 99514, title VIII, 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]
- Section 280ADisallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- Section 280BDemolition of structures
- Section 280CCertain expenses for which credits are allowable
- Section 280DRepealed. Pub. L. 100418, title I, 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
- Section 280EExpenditures in connection with the illegal sale of drugs
- Section 280FLimitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- Section 280GGolden parachute payments
- Section 280HLimitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years