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§ 261. General rule for disallowance of deductions

Type Statute

Publication 2026-01-12

State In force

Department United States Congress

Source OLRC

Reform history JSON API

§ 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.

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

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