US Code

Public Law 119-88 (05/04/2026)

Part IX Items NOT Deductible

Browse 0 units and 32 sections in Part IX Items NOT Deductible of Title 26.

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§ 269A Personal service corporations formed or availed of to avoid or evade income tax § 269B Stapled entities § 270 Repealed.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to political parties § 277 Deductions incurred by certain membership organizations in transactions with members § 278 Repealed.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2356] § 279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation § 280 Repealed.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 § 280B Demolition of structures § 280C Certain expenses for which credits are allowable § 280D Repealed.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