U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2021 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS Sec. 211 - Allowance of deductions From the U.S. Government Publishing Office, www.gpo.gov §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.) Editorial Notes Amendments 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.
26 U.S.C. § 211
§211. Allowance of deductions
Edition 2021