Part VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
- Section 161 - Allowance of deductions
- Section 162 - Trade or business expenses
- Section 163 - Interest
- Section 164 - Taxes
- Section 165 - Losses
- Section 166 - Bad debts
- Section 167 - Depreciation
- Section 168 - Accelerated cost recovery system
- Section 169 - Amortization of pollution control facilities
- Section 170 - Charitable, etc., contributions and gifts
- Section 171 - Amortizable bond premium
- Section 172 - Net operating loss deduction
- Section 173 - Circulation expenditures
- Section 174 - Amortization of research and experimental expenditures
- Section 175 - Soil and water conservation expenditures; endangered species recovery expenditures
- Section 176 - Payments with respect to employees of certain foreign corporations
- Section 177 - Repealed
- Section 178 - Amortization of cost of acquiring a lease
- Section 179 - Election to expense certain depreciable business assets
- Section 179A - Repealed
- Section 179B - Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
- Section 179C - Election to expense certain refineries
- Section 179D - Energy efficient commercial buildings deduction
- Section 179E - Election to expense advanced mine safety equipment
- Section 180 - Expenditures by farmers for fertilizer, etc
- Section 181 - Treatment of certain qualified film and television and live theatrical productions
- Section 182 - Repealed
- Section 183 - Activities not engaged in for profit
- Section 184 - Repealed
- Section 185 - Repealed
- Section 186 - Recoveries of damages for antitrust violations, etc
- Section 187 - Repealed
- Section 188 - Repealed
- Section 189 - Repealed
- Section 190 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- Section 191 - Repealed
- Section 192 - Contributions to black lung benefit trust
- Section 193 - Tertiary injectants
- Section 194 - Treatment of reforestation expenditures
- Section 194A - Contributions to employer liability trusts
- Section 195 - Start-up expenditures
- Section 196 - Deduction for certain unused business credits
- Section 197 - Amortization of goodwill and certain other intangibles
- Section 198 - Expensing of environmental remediation costs
- Section 198A - Repealed
- Section 199 - Repealed
- Section 199A - Qualified business income