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Index  » Subtitle A  » Chapter 1  » Subchapter B  » I.R.C. 211

I.R.C. 211
Allowance of deductions

Current through February 18, 2024 (Pub. L. 118-39)

§ 199A « Browse » § 212

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I.R.C. § 211.  Allowance of deductions

In computing taxable income under section 63, there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX (section 261 and following, relating to items not deductible).

(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95–30, title I, §102(b)(3), May 23, 1977, 91 Stat. 137.)

Section Information

Editorial Notes


1977—Pub. L. 95–30 substituted "section 63" for "section 63(a)".

Statutory Notes and Related Subsidiaries

Effective Date of 1977 Amendment

Amendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.

Regulations for I.R.C. 211 (Return to Top)

§ 1.211-1Allowance of deductions

The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.


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