Part IX - Items Not Deductible

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§ 261. - General Rule for Disallowance of Deductions§ 262. - Personal, Living, and Family Expenses§ 263. - Capital Expenditures§ 263a. - Capitalization and Inclusion in Inventory Costs of Certain Expenses§ 264. - Certain Amounts Paid in Connection With Insurance Contracts§ 265. - Expenses and Interest Relating to Tax-exempt Income§ 266. - Carrying Charges§ 267. - Losses, Expenses, and Interest With Respect to Transactions Between Related Taxpayers§ 267a. - Certain Related Party Amounts Paid or Accrued in Hybrid Transactions or With Hybrid Entities§ 268. - Sale of Land With Unharvested Crop§ 269. - Acquisitions Made to Evade or Avoid Income Tax§ 269a. - Personal Service Corporations Formed or Availed of to Avoid or Evade Income Tax§ 269b. - Stapled Entities§ 270. - Repealed. Pub. L. 91–172, Title Ii, § 213(b), Dec. 30, 1969, 83 Stat. 572§ 271. - Debts Owed by Political Parties, Etc.§ 272. - Disposal of Coal or Domestic Iron Ore§ 273. - Holders of Life or Terminable Interest§ 274. - Disallowance of Certain Entertainment, Etc., Expenses§ 275. - Certain Taxes§ 276. - Certain Indirect Contributions to Political Parties§ 277. - Deductions Incurred by Certain Membership Organizations in Transactions With Members§ 278. - Repealed. Pub. L. 99–514, Title Viii, § 803(b)(6), Oct. 22, 1986, 100 Stat. 2356§ 279. - Interest on Indebtedness Incurred by Corporation to Acquire Stock or Assets of Another Corporation§ 280. - Repealed. Pub. L. 99–514, Title Viii, § 803(b)(2)(a), Oct. 22, 1986, 100 Stat. 2355§ 280a. - Disallowance of Certain Expenses in Connection With Business Use of Home, Rental of Vacation Homes, Etc.§ 280b. - Demolition of Structures§ 280c. - Certain Expenses for Which Credits Are Allowable§ 280d. - Repealed. Pub. L. 100–418, Title I, § 1941(b)(4)(a), Aug. 23, 1988, 102 Stat. 1324§ 280e. - Expenditures in Connection With the Illegal Sale of Drugs§ 280f. - Limitation on Depreciation for Luxury Automobiles; Limitation Where Certain Property Used for Personal Purposes§ 280g. - Golden Parachute Payments§ 280h. - Limitation on Certain Amounts Paid to Employee-owners by Personal Service Corporations Electing Alternative Taxable Years