Part VI - Itemized Deductions for Individuals and Corporations
Browse Part VI - Itemized Deductions for Individuals and Corporations
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§ 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. - Amortization of Research and Experimental Expenditures§ 174a. - Domestic Research or 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 - Repealed.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 - Repealed.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 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 - Repealed.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 - Repealed.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 - Repealed.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 - Repealed.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 - Repealed.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 - Repealed.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 - Repealed.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