Sections
- Subtitle a - Income Taxes .
- Subtitle b - Estate and Gift Taxes .
- Subtitle C - Employment Taxes .
- Subtitle D - Miscellaneous Excise Taxes .
- Subtitle e - Alcohol, Tobacco, and Certain Other Excise Taxes .
- Subtitle f - Procedure and Administration .
- Subtitle g - the Joint Committee on Taxation .
- Subtitle h - Financing of Presidential Election Campaigns .
- Subtitle I - Trust Fund Code .
- Subtitle j - Coal Industry Health Benefits .
- Subtitle k - Group Health Plan Requirements .
Subtitle a - Income Taxes .
Chapter 1 - Normal Taxes and Surtaxes .
Subchapter b - Computation of Taxable Income .
Part VI - Itemized Deductions for Individuals and Corporations .
26 USC 161 - Sec. 161. Allowance of deductions
26 USC 179 - Sec. 179. Election to expense certain depreciable business assets
26 USC 179 - Sec. 179A. Deduction for clean-fuel vehicles and certain refueling property
26 USC 180 - Sec. 180. Expenditures by farmers for fertilizer, etc.
26 USC 183 - Sec. 183. Activities not engaged in for profit
26 USC 186 - Sec. 186. Recoveries of damages for antitrust violations, etc.
26 USC 162 - Sec. 162. Trade or business expenses
26 USC 192 - Sec. 192. Contributions to black lung benefit trust
26 USC 193 - Sec. 193. Tertiary injectants
26 USC 194 - Sec. 194. Amortization of reforestation expenditures
26 USC 194 - Sec. 194A. Contributions to employer liability trusts
26 USC 195 - Sec. 195. Start-up expenditures
26 USC 196 - Sec. 196. Deduction for certain unused business credits
26 USC 163 - Sec. 163. Interest
26 USC 197 - Sec. 197. Amortization of goodwill and certain other intangibles
26 USC 198 - Sec. 198. Expensing of environmental remediation costs
26 USC 166 - Sec. 166. Bad debts
