USC 26 - US CODE 26 - US Code - Title 26: Internal Revenue Code

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Table of Contents

Sections

Subtitle a - Income Taxes .

Chapter 1 - Normal Taxes and Surtaxes .

Subchapter b - Computation of Taxable Income .

Part VII - Additional Itemized Deductions for Individuals .

26 USC 219 - Sec. 219. Retirement savings

26 USC 220 - Sec. 220. Archer MSAs

26 USC 221 - Sec. 221. Interest on education loans

26 USC 222 - Sec. 222. Qualified tuition and related expenses

26 USC 223 - Sec. 223. Cross reference

26 USC 211 - Sec. 211. Allowance of deductions

26 USC 212 - Sec. 212. Expenses for production of income

26 USC 213 - Sec. 213. Medical, dental, etc., expenses

26 USC 214 - (Sec. 214. Repealed. Pub. L. 94-455, title V, Sec. 504(b)(1), Oct. 4, 1976, 90 Stat. 1565)

26 USC 215 - Sec. 215. Alimony, etc., payments

26 USC 216 - Sec. 216. Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

26 USC 217 - Sec. 217. Moving expenses

26 USC 218 - (Sec. 218. Repealed. Pub. L. 95-600, title I, Sec. 113(a)(1), Nov. 6, 1978, 92 Stat. 2778)

Part VIII - Special Deductions for Corporations .

26 USC 248 - Sec. 248. Organizational expenditures

26 USC 249 - Sec. 249. Limitation on deduction of bond premium on repurchase

26 USC 250 - (Sec. 250. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(15), Nov. 5, 1990, 104 Stat. 1388-520)

26 USC 241 - Sec. 241. Allowance of special deductions

26 USC 242 - (Sec. 242. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769)

26 USC 243 - Sec. 243. Dividends received by corporations

26 USC 244 - Sec. 244. Dividends received on certain preferred stock

26 USC 245 - Sec. 245. Dividends received from certain foreign corporations

26 USC 246 - Sec. 246. Rules applying to deductions for dividends received

26 USC 246 - Sec. 246A. Dividends received deduction reduced where portfolio stock is debt financed

26 USC 247 - Sec. 247. Dividends paid on certain preferred stock of public utilities

Part IX - Items not Deductible .

26 USC 268 - Sec. 268. Sale of land with unharvested crop

26 USC 269 - Sec. 269. Acquisitions made to evade or avoid income tax

26 USC 269 - Sec. 269A. Personal service corporations formed or availed of to avoid or evade income tax

26 USC 269 - Sec. 269B. Stapled entities

26 USC 270 - (Sec. 270. Repealed. Pub. L. 91-172, title II, Sec. 213(b), Dec. 30, 1969, 83 Stat. 572)

26 USC 271 - Sec. 271. Debts owed by political parties, etc.

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