yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 212

Expenses for production of income

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

Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 212, Expenses for production of income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462298
Permanent ID
ys:prov:462298@1
SHA-256
4ac50a4f9db9e5a31fd490c71ba4b0bbdad48e497634c499120da954f7a04855

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 the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year—

Legislative history

We haven't linked the enacting public law for this provision yet. That means it is missing from our records, not that no law enacted it.