Internal Revenue Code · 26 U.S.C.
§ 280. Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355
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. § 280
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 13 other regulations
Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 13 regulations not issued under it
- § 1.132-0 Outline of regulations under section 132.
- § 1.132-5 Working condition fringes.
- § 1.162-25T Deductions with respect to noncash fringe benefits (temporary).
- § 1.162-27 Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning on or after January 1, 1994, and for taxable years beginning prior to January 1, 2018.
- § 1.162-31 The $500,000 deduction limitation for remuneration provided by certain health insurance providers.
- § 1.162-33 Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017.
- § 1.168(i)-4 Changes in use.
- § 1.168(i)-6 Like-kind exchanges and involuntary conversions.
- § 1.168(k)-1 Additional first year depreciation deduction.
- § 1.168(k)-2 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.
- § 1.280G-1 Golden parachute payments.
- § 1.280H-0T Table of contents (temporary).
- § 1.468A-1 Nuclear decommissioning costs; general rules.
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
- § 276 Certain indirect contributions to political parties
- § 277 Deductions incurred by certain membership organizations in transactions with members
- § 278 Repealed
- § 279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- § 280 Repealed
- § 280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- § 280B Demolition of structures
- § 280C Certain expenses for which credits are allowable
- § 280D Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 94–455, title II, § 210(a), Oct. 4, 1976, 90 Stat. 1544; amended Pub. L. 95–600, title VII, § 701(m)(2), Nov. 6, 1978, 92 Stat. 2907; Pub. L. 97–354, § 5(a)(25), Oct. 19, 1982, 96 Stat. 1694, related to certain expenditures incurred in the production of films, books, records, or similar property.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
If any interest costs incurred after Dec. 31, 1986, are attributable to costs incurred before Jan. 1, 1987, the repeal of this section is applicable to such interest costs only to the extent such interest costs are attributable to costs which were required to be capitalized under section 263 of the Internal Revenue Code of 1954 and which would have been taken into account in applying section 189 of the Internal Revenue Code of 1954 (as in effect before its repeal by section 803 of Pub. L. 99–514) or, if applicable, section 266 of such Code, see section 7831(d)(2) of Pub. L. 101–239, set out as an Effective Date note under section 263A of this title.
Repeal applicable to costs incurred after Dec. 31, 1986, in taxable years ending after such date, except as otherwise provided, see section 803(d) of Pub. L. 99–514, set out as an Effective Date note under section 263A of this title.