26 U.S.C. § 261

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 261 - General rule for disallowance of deductions

In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.

26 U.S.C. § 261

Aug. 16, 1954, ch. 736, 68A Stat. 76.