Sec. 261. General Rule For Disallowance Of Deductions
Sec. 262. Personal, Living, And Family Expenses
Sec. 263. Capital Expenditures
Sec. 263A. Capitalization And Inclusion In Inventory Costs Of Certain Expenses
Sec. 264. Certain Amounts Paid In Connection With Insurance Contracts
Sec. 265. Expenses And Interest Relating To Tax-Exempt Income
Sec. 267. Losses, Expenses, And Interest With Respect To Transactions Between Related Taxpayers
Sec. 268. Sale Of Land With Unharvested Crop
Sec. 269. Acquisitions Made To Evade Or Avoid Income Tax
Sec. 269A. Personal Service Corporations Formed Or Availed Of To Avoid Or Evade Income Tax
Sec. 271. Debts Owed By Political Parties, Etc.
Sec. 272. Disposal Of Coal Or Domestic Iron Ore
Sec. 273. Holders Of Life Or Terminable Interest
Sec. 274. Disallowance Of Certain Entertainment, Etc., Expenses
Sec. 276. Certain Indirect Contributions To Political Parties
Sec. 277. Deductions Incurred By Certain Membership Organizations In Transactions With Members
Sec. 280B. Demolition Of Structures
Sec. 280C. Certain Expenses For Which Credits Are Allowable
Sec. 280E. Expenditures In Connection With The Illegal Sale Of Drugs
