U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— Computation of Taxable Income › Part PART VI— ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

26 U.S.C. § 185

Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181]

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[repealed]

Notes of Decisions
Cited in 2 cases, 1936–1982 · leading case: Burlington N. Inc. v. United States, 230 Ct. Cl. 102 (Ct. Cl. 1982).
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Burlington N. Inc. v. United States, 230 Ct. Cl. 102 (Ct. Cl. 1982). · cites it 2× “26 U.S.C. § 185 (Supp. V 1965-1969), Tax Reform Act of 1969, Pub.”
Weil v. Comm'r of Internal Revenue, 83 F.2d 173 (2d Cir. 1936). “The petitioner also relies upon section 185, Revenue Act 1932 ( 26 U.S.C.A. § 185 and note) quoted in the margin.”
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