Part IX - ITEMS NOT DEDUCTIBLE

Section 261 - General rule for disallowance of deductions
Section 262 - Personal, living, and family expenses
Section 263 - Capital expenditures
Section 263A - Capitalization and inclusion in inventory costs of certain expenses
Section 264 - Certain amounts paid in connection with insurance contracts
Section 265 - Expenses and interest relating to tax-exempt income
Section 266 - Carrying charges
Section 267 - Losses, expenses, and interest with respect to transactions between related taxpayers
Section 267A - Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
Section 268 - Sale of land with unharvested crop
Section 269 - Acquisitions made to evade or avoid income tax
Section 269A - Personal service corporations formed or availed of to avoid or evade income tax
Section 269B - Stapled entities
Section 270 - Repealed
Section 271 - Debts owed by political parties, etc
Section 272 - Disposal of coal or domestic iron ore
Section 273 - Holders of life or terminable interest
Section 274 - Disallowance of certain entertainment, etc., expenses
Section 275 - Certain taxes
Section 276 - Certain indirect contributions to political parties
Section 277 - Deductions incurred by certain membership organizations in transactions with members
Section 278 - Repealed
Section 279 - Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
Section 280 - Repealed
Section 280A - Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc
Section 280B - Demolition of structures
Section 280C - Certain expenses for which credits are allowable
Section 280D - Repealed
Section 280E - Expenditures in connection with the illegal sale of drugs
Section 280F - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
Section 280G - Golden parachute payments
Section 280H - Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years