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- Title 34 Navy (repealed)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 VI—ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS (§§ 161—199)
- § 161. Allowance of deductions
- § 162. Trade or business expenses
- § 163. Interest
- § 164. Taxes
- § 165. Losses
- § 166. Bad debts
- § 167. Depreciation
- § 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. Research and experimental expenditures
- § 175. Soil and water conservation expenditures; endangered species recovery expenditures
- § 176. Payments with respect to employees of certain foreign corporations
- [§ 177. Repealed.]
- § 178. Amortization of cost of acquiring a lease
- § 179. Election to expense certain depreciable business assets
- § 179A. Deduction for clean-fuel vehicles and certain refueling property
- § 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 film and television productions
- [§ 182. Repealed.]
- § 183. Activities not engaged in for profit
- [§ 184. Repealed.]
- [§ 185. Repealed.]
- § 186. Recoveries of damages for antitrust violations, etc.
- [§ 187. Repealed.]
- [§ 188. Repealed.]
- [§ 189. Repealed.]
- § 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- [§ 191. Repealed.]
- § 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. Expensing of qualified disaster expenses
- § 199. Income attributable to domestic production activities
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