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 IX— ITEMS NOT DEDUCTIBLE

26 U.S.C. § 261

General rule for disallowance of deductions

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In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.