yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 211

Allowance of deductions

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 211, Allowance of deductions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462297
Permanent ID
ys:prov:462297@1
SHA-256
810d261490ca2ca095c33deecdee2c224548b7cab3165b477913654fd710946d

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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).

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 95-30(H.R. 3477)1977-05-23
    Tax Reduction and Simplification Act of 1977
    House: no recorded tallySenate: no recorded tally