Public Law 119-73 (01/23/2026)
Part IX Items NOT Deductible
Browse 0 units and 32 sections in Part IX Items NOT Deductible of Title 26.
Browse units
- No subordinate units are indexed for this unit.
Sections in Part IX
- § 261 General rule for disallowance of deductions
- § 262 Personal, living, and family expenses
- § 263 Capital expenditures
- § 263A Capitalization and inclusion in inventory costs of certain expenses
- § 264 Certain amounts paid in connection with insurance contracts
- § 265 Expenses and interest relating to tax-exempt income
- § 266 Carrying charges
- § 267 Losses, expenses, and interest with respect to transactions between related taxpayers
- § 267A Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- § 268 Sale of land with unharvested crop
- § 269 Acquisitions made to evade or avoid income tax
- § 269A Personal service corporations formed or availed of to avoid or evade income tax
- § 269B Stapled entities
- § 270 Repealed. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572]
- § 271 Debts owed by political parties, etc.
- § 272 Disposal of coal or domestic iron ore
- § 273 Holders of life or terminable interest
- § 274 Disallowance of certain entertainment, etc., expenses
- § 275 Certain taxes
- § 276 Certain indirect contributions to political parties
- § 277 Deductions incurred by certain membership organizations in transactions with members
- § 278 Repealed. Pub. L. 99–514, title VIII, § 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
- § 279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- § 280 Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]
- § 280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- § 280B Demolition of structures
- § 280C Certain expenses for which credits are allowable
- § 280D Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
- § 280E Expenditures in connection with the illegal sale of drugs
- § 280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- § 280G Golden parachute payments
- § 280H Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years