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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 261 General rule for disallowance of deductions

  • Internal Revenue Code of 1986
  • SUBTITLE A -- INCOME TAXES
  • Chapter 1 -- Normal Taxes and Surtaxes
  • Subchapter B -- Computation of Taxable Income
  • Part IX -- Items not deductible

In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.

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