General rule
Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.
Treatment of certain phone expenses
For purposes of subsection (a), in the case of an individual, any charge (including taxes thereon) for basic local telephone service with respect to the 1st telephone line provided to any residence of the taxpayer shall be treated as a personal expense.
Aug. 16, 1954, ch. 73668A Stat. 76Pub. L. 100–647, title V, § 5073(a)102 Stat. 3682(, ; , , .)
Editorial Notes
Amendments
Pub. L. 100–6471988— amended section generally. Prior to amendment, section read as follows: “Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.”
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Pub. L. 100–647, title V, § 5073(b)102 Stat. 3682
“The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after .”
, , , provided that: