Part VI. ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
- § 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
- § 175 - Soil and water conservation expenditures; endangered species recovery expenditures
- § 176 - Payments with respect to employees of certain foreign corporations
- § 177 - Repealed.
- § 178 - Amortization of cost of acquiring a lease
- § 179 - Election to expense certain depreciable business assets
- § 179A - Repealed.
- § 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- § 182 - Repealed.
- § 183 - Activities not engaged in for profit
- § 184 - Repealed.
- § 185 - Repealed.
- § 186 - Recoveries of damages for antitrust violations, etc.
- § 187 - Repealed.
- § 188 - Repealed.
- § 189 - Repealed.
- § 190 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- § 191 - Repealed.
- § 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- § 198A - Repealed.
- § 199 - Repealed.
- § 199A - Qualified business income