Internal Revenue Code · 26 U.S.C.
§ 211. Allowance of deductions
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 211
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- May 23, 1977 by Pub. L. 95–30
- Length
- 56 words · about 1 min to read
- Cross-references
- cites 2; cited by 6 Code sections and 6 other regulations
- Regulations
- 1 issued under this section
In computing taxable income under section 63, there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX (section 261 and following, relating to items not deductible).
(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95–30, title I, § 102(b)(3), May 23, 1977, 91 Stat. 137.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 211
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Cited by 6 Code sections
- § 40B(e)(2) Sustainable aviation fuel credit
- § 45Q(f)(5)(B)(ii) Credit for carbon oxide sequestration
- § 45V(c)(1)(A) Credit for production of clean hydrogen
- § 45Y(b)(2)(B) Clean electricity production credit
- § 45Z(b)(1)(B)(i) Clean fuel production credit
- § 703(a)(2)(E) Partnership computations
Cited in 6 regulations not issued under it
- § 1.62-1T Adjusted gross income (temporary).
- § 1.141-7 Special rules for output facilities.
- § 1.1446-2 Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704.
- § 48.4082-5 Diesel fuel and kerosene; Alaska.
- § 513.11 Refund of income tax withheld during 1951.
- § 521.108 Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 95–30
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part VII ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
Nearby sections
- § 211 Allowance of deductions
- § 212 Expenses for production of income
- § 213 Medical, dental, etc., expenses
- § 214 Repealed
- § 215 Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1977—Pub. L. 95–30 substituted “section 63” for “section 63(a)”.
Statutory Notes and Related Subsidiaries
Effective Date of 1977 Amendment
Amendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.