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. § 191
Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]