26 U.S.C. § 262
Personal, living, and family expenses
Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.
For purposes of subsection (a), in the case of an individual, any charge (including taxes thereon) for basic local telephone service with respect to the 1st telephone line provided to any residence of the taxpayer shall be treated as a personal expense.
1988—Pub. L. 100–647 amended section generally. Prior to amendment, section read as follows: “Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.”
Pub. L. 100–647, title V, § 5073(b),
Notes of Decisions
Cited in 89
cases (2 in the last 5 years), 1943–2024 · leading case: William H. Reading & Beverly S. Reading v. Comm'r of Internal Revenue, 614 F.2d 159 (8th Cir. 1980).
William H. Reading & Beverly S. Reading v. Comm'r of Internal Revenue, 614 F.2d 159 (8th Cir. 1980). “§ 213 ) because those expenses were nondeductible personal living or family expenses under 26 U.S.C. § 262 , and (2) a determination that taxpayers owed self-employment taxes on reported self-employment income.”
Comm'r v. Stidger, 386 U.S. 287 (1967). “" § 262 of the Internal Revenue Code of 1954, 26 U. S. C. § 262 . [3] Since a joint income tax return was filed by Captain and Mrs.”
Richardson v. Comm'r, 509 F.3d 736 (6th Cir. 2007). “” 26 U.S.C. § 262 (a). The nondeductibility of personal expenses remains “fundamental to our income tax regime,” Muhich v.”
John A. Grimes v. Comm'r of Internal Revenue, 806 F.2d 1451 (9th Cir. 1986). “Moreover, 26 U.S.C. § 262 expressly prohibits deductions for “personal, living, or family expenses.”
United States v. Correll, 389 U.S. 299 (1967). “" § 262 of the Internal Revenue Code of 1954, 26 U. S. C. § 262 . [4] After denying the Government's motion for a directed verdict, the District Judge charged the jury that it would have to "determine under all the facts of this case whether or not" the Commissioner's rule was…”
Lucian T. Zell, II v. Comm'r of Internal Revenue, 763 F.2d 1139 (10th Cir. 1985). “isallowance of the claimed trade or business expenses on the ground that petitioner had failed to prove that he was engaged in a trade or business during the years in question, that the activities in which he was engaged were accompanied by a profit motive, or that the payments…”
Donald P. Kasun & Joyce J. Kasun v. United States, 671 F.2d 1059 (7th Cir. 1982). “The district court granted the government’s motion for summary judgment, holding that the taxpayer’s daily expenses for traveling between his residence and his work place were nondeductible, personal commuting expenses. II Section 162(a) of the Internal Revenue Code, 26 U.”
Fausner v. Comm'r, 413 U.S. 838 (1973). “” 26 U. S. C. § 262 . 2 See Rev. Rui. 63-100, 1963-1 Cum.”
Robert P. Groetzinger v. Comm'r of Internal Revenue, 771 F.2d 269 (7th Cir. 1985). “” 26 U.S.C. § 262 . All of these considerations address the question of whether an activity can be termed a livelihood or occupation within the ordinary meanings of those terms.”
Comm'r v. Bilder, 369 U.S. 499 (1962). “5 The explicitness of the Committee Reports renders it unnecessary to consider the Commissioner’s alternative argument that the statute on its face precludes these deductions because (1) §262 of the 1954 Code, 26 U. S. C. § 262 , allows no deductions for “personal, living, or…”
George W. Gino & Emilie R. Gino v. Comm'r of Internal Revenue, 538 F.2d 833 (9th Cir. 1976). “The limitations upon the deductibility of such expenditures is clarified by 26 U.S.C. § 262 , providing that “Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.”
William W. Steinhort & Mildred Steinhort v. Comm'r of Internal Revenue, 335 F.2d 496 (5th Cir. 1964). ““In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year— “(1) for the production or collection of income; * * 26 U.S.C.A. § 262 : “§ 262. PERSONAL, LIVING, AND FAMILY EXPENSES.”
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