Treasury Regulations · 26 CFR
§ 1.211-1. Allowance of deductions.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 211
Cite as 26 CFR § 1.211-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 2, 1965 by T.D. 6796
- Issued under
- 26 U.S.C. § 211
- Length
- 51 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 0 regulations; cited by 0
In computing taxable income under section 63(a), the deductions provided by sections 212, 213, 214, 215, 216, and 217 shall be allowed subject to the exceptions provided in Part IX, Subchapter B, Chapter 1 of the Code (section 261 and following, relating to items not deductible).
[T.D. 6796, 30 FR 1037, Feb. 2, 1965]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6796 (30 FR 1037)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Additional Itemized Deductions for Individuals