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. § 189
Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]