Part IX. ITEMS NOT DEDUCTIBLE
- § 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- § 270 - Repealed.
- § 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- § 278 - Repealed.
- § 279 - Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- § 280 - Repealed.
- § 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- § 280D - Repealed.
- § 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