Subchapter C. Deductions
- § 30121. Trade or business expenses
- § 30122. Expenses not related to the principal trade or business
- § 30123. Interest
- § 30124. Taxes
- § 30125. Deduction for losses by individuals, by corporations, capital losses, and wagering losses
- § 30126. Bad debts
- § 30127. Depreciation, amortization, and depletion
- § 30128. Basis for depreciation and depletion
- § 30129. Contributions by an employer to employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 30130. Charitable gift and other contributions by corporations
- § 30131. Deduction for employers in the private sector who employ severely handicapped persons who have graduated from the training workshops of the rehabilitation programs of the Department of Social Services or any other training workshops for such persons
- § 30132. Agricultural income
- § 30133. Alimony or separate maintenance payment
- § 30134. Net operating loss deduction
- § 30135. Deductions applicable to taxpayers who are individuals
- § 30136. Special deduction for certain individuals
- § 30137. Non-deductible items
- § 30138. Allowance of deductions for personal exemptions and for dependents
- § 30139. Deductions applicable to corporations for dividends received from their subsidiaries
- § 30140. Deductions applicable to taxpayers as individuals—limitation in computing net income