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26 U.S.C. § 261Chapter 1

§261. General rule for disallowance of deductions

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

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§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.

Last amended: December 31, 2024

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