§ 211. - Allowance of Deductions

26 U.S.C. § 211
in: § 211. - Allowance of Deductions
PreviousNext § 212. - Expenses for Production of Income

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.)

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