Public Law 119-73 (01/23/2026)
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.
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- No subordinate units are indexed for this unit.
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- § 177 Repealed.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- § 179A Repealed.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- § 182 Repealed.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- § 184 Repealed.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- § 185 Repealed.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- § 187 Repealed.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- § 188 Repealed.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- § 189 Repealed.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- § 191 Repealed.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