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 Repealed.]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 Repealed.]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 Repealed.]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 Repealed.]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 Repealed.]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 Repealed.]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 Repealed.]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 Repealed.]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