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26 U.S.C. § 261

U.S. CodeFederal
General rule for disallowance of deductions
About This Law
/us/usc/t26/s261
Title
26 — Internal Revenue Code
Chapter
STA/CH1
Release
119-84
Release Date
2026-04-17

Section Text

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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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