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 IX - Items not Deductible .

26 USC 272 - Sec. 272. Disposal of coal or domestic iron ore

26 USC 273 - Sec. 273. Holders of life or terminable interest

26 USC 274 - Sec. 274. Disallowance of certain entertainment, etc., expenses

26 USC 275 - Sec. 275. Certain taxes

26 USC 261 - Sec. 261. General rule for disallowance of deductions

26 USC 276 - Sec. 276. Certain indirect contributions to political parties

26 USC 277 - Sec. 277. Deductions incurred by certain membership organizations in transactions with members

26 USC 278 - (Sec. 278. Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(6), Oct. 22, 1986, 100 Stat. 2356)

26 USC 279 - Sec. 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation

26 USC 280 - (Sec. 280. Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355)

26 USC 280 - Sec. 280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.

26 USC 280 - Sec. 280B. Demolition of structures

26 USC 280 - Sec. 280C. Certain expenses for which credits are allowable

26 USC 280 - (Sec. 280D. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324)

26 USC 280 - Sec. 280E. Expenditures in connection with the illegal sale of drugs

26 USC 262 - Sec. 262. Personal, living, and family expenses

26 USC 280 - Sec. 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

26 USC 280 - Sec. 280G. Golden parachute payments

26 USC 280 - Sec. 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years

26 USC 263 - Sec. 263. Capital expenditures

26 USC 263 - Sec. 263A. Capitalization and inclusion in inventory costs of certain expenses

26 USC 264 - Sec. 264. Certain amounts paid in connection with insurance contracts

26 USC 265 - Sec. 265. Expenses and interest relating to tax-exempt income

26 USC 266 - Sec. 266. Carrying charges

26 USC 267 - Sec. 267. Losses, expenses, and interest with respect to transactions between related taxpayers

Part X - Terminal Railroad Corporations and Their Shareholders .

26 USC 281 - Sec. 281. Terminal railroad corporations and their shareholders

Part XI - Special Rules Relating to Corporate Preference Items .

26 USC 291 - Sec. 291. Special rules relating to corporate preference items

Subchapter C - Corporate Distributions and Adjustments .

Part I - Distributions by Corporations .

Subpart a - Effects on Recipients .

26 USC 301 - Sec. 301. Distributions of property

26 USC 302 - Sec. 302. Distributions in redemption of stock

26 USC 303 - Sec. 303. Distributions in redemption of stock to pay death taxes

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