Internal Revenue Code · 26 U.S.C.
§ 261. General rule for disallowance 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. § 261
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 29 words · about 1 min to read
- Cross-references
- cites 0; cited by 2 Code sections and 4 other regulations
- Regulations
- 1 issued under this section
In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.
(Aug. 16, 1954, ch. 736, 68A Stat. 76.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 261
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 2 Code sections
Cited in 4 regulations not issued under it
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part IX ITEMS NOT DEDUCTIBLE