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 Repealed.]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 Repealed.]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 Repealed.]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 Repealed.]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