Internal Revenue Code · 26 U.S.C.
§ 262. Personal, living, and family expenses
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. § 262
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- November 10, 1988 by Pub. L. 100–647
- Length
- 2 subsections · 90 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 7 other regulations
- Regulations
- 1 issued under this section
Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.
(Aug. 16, 1954, ch. 736, 68A Stat. 76; Pub. L. 100–647, title V, § 5073(a), Nov. 10, 1988, 102 Stat. 3682.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 262
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 7 regulations not issued under it
- § 1.162-32 Expenses paid or incurred for lodging when not traveling away from home.
- § 1.183-1 Activities not engaged in for profit.
- § 1.213-1 Medical, dental, etc., expenses.
- § 1.261-1 General rule for disallowance of deductions.
- § 1.264-1 Premiums on life insurance taken out in a trade or business.
- § 1.274-5T Substantiation requirements (temporary).
- § 1.274-5A Substantiation requirements.
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 100–647
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
Nearby sections
- § 261 General rule for disallowance of deductions
- § 262 Personal, living, and family expenses
- § 263 Capital expenditures
- § 263A Capitalization and inclusion in inventory costs of certain expenses
- § 264 Certain amounts paid in connection with insurance contracts
- § 265 Expenses and interest relating to tax-exempt income
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
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.”
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Pub. L. 100–647, title V, § 5073(b), Nov. 10, 1988, 102 Stat. 3682, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1988.”