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

Part VI Itemized Deductions for Individuals and Corporations

Browse 0 units and 48 sections in Part VI Itemized Deductions for Individuals and Corporations of Title 26.

Sections in Part VI

§ 161 Allowance of deductions § 162 Trade or business expenses § 163 Interest § 164 Taxes § 165 Losses § 166 Bad debts § 167 Depreciation § 168 Accelerated cost recovery system § 169 Amortization of pollution control facilities § 170 Charitable, etc., contributions and gifts § 171 Amortizable bond premium § 172 Net operating loss deduction § 173 Circulation expenditures § 174 Amortization of research and experimental expenditures § 174A Domestic research or experimental expenditures § 175 Soil and water conservation expenditures; endangered species recovery expenditures § 176 Payments with respect to employees of certain foreign corporations § 177 Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181] § 178 Amortization of cost of acquiring a lease § 179 Election to expense certain depreciable business assets § 179A Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042] § 179B Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations § 179C Election to expense certain refineries § 179D Energy efficient commercial buildings deduction § 179E Election to expense advanced mine safety equipment § 180 Expenditures by farmers for fertilizer, etc. § 181 Treatment of certain qualified productions § 182 Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221] § 183 Activities not engaged in for profit § 184 Repealed. Pub. L. 101–508, title XI, § 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520] § 185 Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181] § 186 Recoveries of damages for antitrust violations, etc. § 187 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769] § 188 Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520] § 189 Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355] § 190 Expenditures to remove architectural and transportation barriers to the handicapped and elderly § 191 Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239] § 192 Contributions to black lung benefit trust § 193 Tertiary injectants § 194 Treatment of reforestation expenditures § 194A Contributions to employer liability trusts § 195 Start-up expenditures § 196 Deduction for certain unused business credits § 197 Amortization of goodwill and certain other intangibles § 198 Expensing of environmental remediation costs § 198A Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042] § 199 Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126] § 199A Qualified business income