59765 laws
59765 laws
- [§ 1564. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(38)](/us/pl/101/508/tXI/s11801/a/38), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]
- § 161. Allowance of deductions
- § 162. Trade or business expenses
- § 163. Interest
- § 164. Taxes
- § 165. Losses
- § 166. Bad debts
- § 167. Depreciation
- [§ 2033A. Renumbered § 2057]
- § 168. Accelerated cost recovery system
- § 169. Amortization of pollution control facilities
- § 170. Charitable, etc., contributions and gifts
- § 171. Amortizable bond premium
- § 172. Net operating loss deduction
- § 173. Circulation expenditures
- § 174. Amortization of research and experimental expenditures
- § 174A. Domestic research or experimental expenditures
- § 2034. Dower or curtesy interests
- § 175. Soil and water conservation expenditures; endangered species recovery expenditures
- § 176. Payments with respect to employees of certain foreign corporations
- [§ 177. Repealed. [Pub. L. 99–514, title II, § 241(a)](/us/pl/99/514/tII/s241/a), Oct. 22, 1986, [100 Stat. 2181](/us/stat/100/2181)]
- § 178. Amortization of cost of acquiring a lease
- § 179. Election to expense certain depreciable business assets
- [§ 179A. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(34)(A)](/us/pl/113/295/dA/tII/s221/a/34/A), Dec. 19, 2014, [128 Stat. 4042](/us/stat/128/4042)]
- § 179B. Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
- § 179C. Election to expense certain refineries
- § 179D. Energy efficient commercial buildings deduction
- § 179E. Election to expense advanced mine safety equipment
- § 180. Expenditures by farmers for fertilizer, etc
- § 181. Treatment of certain qualified productions
- [§ 182. Repealed. [Pub. L. 99–514, title IV, § 402(a)](/us/pl/99/514/tIV/s402/a), Oct. 22, 1986, [100 Stat. 2221](/us/stat/100/2221)]
- § 183. Activities not engaged in for profit
- [§ 184. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(12)](/us/pl/101/508/tXI/s11801/a/12), Nov. 5, 1990, [104 Stat. 1388–520](/us/stat/104/1388-520)]
- [§ 185. Repealed. [Pub. L. 99–514, title II, § 242(a)](/us/pl/99/514/tII/s242/a), Oct. 22, 1986, [100 Stat. 2181](/us/stat/100/2181)]
- § 186. Recoveries of damages for antitrust violations, etc
- [§ 187. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(31)](/us/pl/94/455/tXIX/s1901/a/31), Oct. 4, 1976, [90 Stat. 1769](/us/stat/90/1769)]
- [§ 188. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(13)](/us/pl/101/508/tXI/s11801/a/13), Nov. 5, 1990, [104 Stat. 1388–520](/us/stat/104/1388-520)]
- § 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- [§ 191. Repealed. [Pub. L. 97–34, title II, § 212(d)(1)](/us/pl/97/34/tII/s212/d/1), Aug. 13, 1981, [95 Stat. 239](/us/stat/95/239)]
- § 192. Contributions to black lung benefit trust
- § 193. Tertiary injectants
- § 194. Treatment of reforestation expenditures
- § 194A. Contributions to employer liability trusts
- § 195. Start-up expenditures
- § 196. Deduction for certain unused business credits
- § 197. Amortization of goodwill and certain other intangibles
- § 198. Expensing of environmental remediation costs
- [§ 198A. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(35)](/us/pl/113/295/dA/tII/s221/a/35), Dec. 19, 2014, [128 Stat. 4042](/us/stat/128/4042)]
- [§ 199. Repealed. [Pub. L. 115–97, title I, § 13305(a)](/us/pl/115/97/tI/s13305/a), Dec. 22, 2017, [131 Stat. 2126](/us/stat/131/2126)]
- § 199A. Qualified business income