In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.
Public Law 119-73 (01/23/2026)
26 U.S.C. § 261
General rule for disallowance of deductions
Public Law 119-73 (01/23/2026)
General rule for disallowance of deductions
In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.