26 CFR 1.211-1

§ 1.211-1 Allowance of deductions.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.211-1, § 1.211-1 Allowance of deductions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109402
Permanent ID: ys:prov:109402@1
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Full text

In computing taxable income under section 63(a), the deductions provided by sections 212, 213, 214, 215, 216, and 217 shall be allowed subject to the exceptions provided in Part IX, Subchapter B, Chapter 1 of the Code (section 261 and following, relating to items not deductible).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.