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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter B—Computation of...
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PART VI—ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND...
PART VI—ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS (§§ 161 – 199A)
§ 161. Allowance of deductions
§ 162. Trade or business expenses
§ 163. Interest
§ 164. Taxes
§ 165. Losses
§ 166. Bad debts
§ 167. Depreciation
§ 168. Accelerated cost recovery system
§ 169. Amortization of pollution control facilities
§ 170. Charitable, etc., contributions and gifts
§ 171. Amortizable bond premium
§ 172. Net operating loss deduction
§ 173. Circulation expenditures
§ 174. Research and experimental expenditures
§ 175. Soil and water conservation expenditures; endangered species recovery expenditures
§ 176. Payments with respect to employees of certain foreign corporations
[§ 177. Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181]
§ 178. Amortization of cost of acquiring a lease
§ 179. Election to expense certain depreciable business assets
[§ 179A. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]
§ 179B. Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
§ 179C. Election to expense certain refineries
§ 179D. Energy efficient commercial buildings deduction
§ 179E. Election to expense advanced mine safety equipment
§ 180. Expenditures by farmers for fertilizer, etc.
§ 181. Treatment of certain qualified film and television and live theatrical productions
[§ 182. Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]
§ 183. Activities not engaged in for profit
[§ 184. Repealed. Pub. L. 101–508, title XI, § 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520]
[§ 185. Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181]
§ 186. Recoveries of damages for antitrust violations, etc.
[§ 187. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
[§ 188. Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]
[§ 189. Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]
§ 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly
[§ 191. Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
§ 192. Contributions to black lung benefit trust
§ 193. Tertiary injectants
§ 194. Treatment of reforestation expenditures
§ 194A. Contributions to employer liability trusts
§ 195. Start-up expenditures
§ 196. Deduction for certain unused business credits
§ 197. Amortization of goodwill and certain other intangibles
§ 198. Expensing of environmental remediation costs
[§ 198A. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042]
[§ 199. Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]
§ 199A. Qualified business income