U.S. Code
- Title 1 General Provisions
- Title 2 The Congress
- Title 3 The President
- Title 4 Flag and Seal, Seat Of Government,and the States
- Title 5 Government Organization and Employees
- Appendix to Title 5
- Title 6 Domestic Security
- Title 7 Agriculture
- Title 8 Aliens and Nationality
- Title 9 Arbitration
- Title 10 Armed Forces
- Appendix to Title 10 (Rules of Court of Appeals for the Armed Forces)
- Title 11 Bankruptcy
- Appendix to Title 11
- Title 12 Banks and Banking
- Title 13 Census
- Title 14 Coast Guard
- Title 15 Commerce and Trade
- Title 16 Conservation
- Title 17 Copyrights
- Title 18 Crimes and Criminal Procedure
- Appendix to Title 18
- Title 19 Customs Duties
- Title 20 Education
- Title 21 Food and Drugs
- Title 22 Foreign Relations and Intercourse
- Title 23 Highways
- Title 24 Hospitals and Asylums
- Title 25 Indians
- Title 26 Internal Revenue Code
- Appendix to Title 26
- Title 27 Intoxicating Liquors
- Title 28 Judiciary and Judicial Procedure
- Appendix to Title 28
- Title 29 Labor
- Title 30 Mineral Lands and Mining
- Title 31 Money and Finance
- Title 32 National Guard
- Title 33 Navigation and Navigable Waters
- Title 34 Navy (repealed)
- Title 35 Patents
- Title 36 Patriotic Societies and Observances
- Title 37 Pay and Allowances Of the Uniformed Services
- Title 38 Veterans' Benefits
- Appendix to Title 38 (Rules of Court of Appeals for Veterans Claims()
- Title 39 Postal Service
- Title 40 Public Buildings, Property, and Works
- Title 41 Public Contracts
- Title 42 The Public Health and Welfare
- Title 43 Public Lands
- Title 44 Public Printing and Documents
- Title 45 Railroads
- Title 46 Shipping
- Appendix to Title 46
- Title 47 Telegraphs, Telephones, and Radiotelegraphs
- Title 48 Territories and Insular Possessions
- Title 49 Transportation
- Title 50 War and National Defense
- Appendix to Title 50
PART IX—ITEMS NOT DEDUCTIBLE (§§ 261—280H)
- § 261. General rule for disallowance of deductions
- § 262. Personal, living, and family expenses
- § 263. Capital expenditures
- § 263A. Capitalization and inclusion in inventory costs of certain expenses
- § 264. Certain amounts paid in connection with insurance contracts
- § 265. Expenses and interest relating to tax-exempt income
- § 266. Carrying charges
- § 267. Losses, expenses, and interest with respect to transactions between related taxpayers
- § 268. Sale of land with unharvested crop
- § 269. Acquisitions made to evade or avoid income tax
- § 269A. Personal service corporations formed or availed of to avoid or evade income tax
- § 269B. Stapled entities
- [§ 270. Repealed.]
- § 271. Debts owed by political parties, etc.
- § 272. Disposal of coal or domestic iron ore
- § 273. Holders of life or terminable interest
- § 274. Disallowance of certain entertainment, etc., expenses
- § 275. Certain taxes
- § 276. Certain indirect contributions to political parties
- § 277. Deductions incurred by certain membership organizations in transactions with members
- [§ 278. Repealed.]
- § 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- [§ 280. Repealed.]
- § 280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- § 280B. Demolition of structures
- § 280C. Certain expenses for which credits are allowable
- [§ 280D. Repealed.]
- § 280E. Expenditures in connection with the illegal sale of drugs
- § 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- § 280G. Golden parachute payments
- § 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
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