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Part IX — Items not Deductible (Sections 261 to 280H)

Internal Revenue Code, § 261. General Rule For Disallowance Of Deductions

Internal Revenue Code, § 262. Personal, Living, And Family Expenses

Internal Revenue Code, § 263. Capital Expenditures

Internal Revenue Code, § 263A. Capitalization And Inclusion In Inventory Costs Of Certain Expenses

Internal Revenue Code, § 264. Certain Amounts Paid In Connection With Insurance Contracts

Internal Revenue Code, § 265. Expenses And Interest Relating To Tax-Exempt Income

Internal Revenue Code, § 266. Carrying Charges

Internal Revenue Code, § 267. Losses, Expenses, And Interest With Respect To Transactions Between Related Taxpayers

Internal Revenue Code, § 267A. Certain Related Party Amounts Paid Or Accrued In Hybrid Transactions Or With Hybrid Entities

Internal Revenue Code, § 268. Sale Of Land With Unharvested Crop

Internal Revenue Code, § 269. Acquisitions Made To Evade Or Avoid Income Tax

Internal Revenue Code, § 269A. Personal Service Corporations Formed Or Availed Of To Avoid Or Evade Income Tax

Internal Revenue Code, § 269B. Stapled Entities

Internal Revenue Code, § 271. Debts Owed By Political Parties, Etc.

Internal Revenue Code, § 272. Disposal Of Coal Or Domestic Iron Ore

Internal Revenue Code, § 273. Holders Of Life Or Terminable Interest

Internal Revenue Code, § 274. Disallowance Of Certain Entertainment, Etc., Expenses

Internal Revenue Code, § 275. Certain Taxes

Internal Revenue Code, § 276. Certain Indirect Contributions To Political Parties

Internal Revenue Code, § 277. Deductions Incurred By Certain Membership Organizations In Transactions With Members

Internal Revenue Code, § 279. Interest On Indebtedness Incurred By Corporation To Acquire Stock Or Assets Of Another Corporation

Internal Revenue Code, § 280A. Disallowance Of Certain Expenses In Connection With Business Use Of Home, Rental Of Vacation Homes, Etc.

Internal Revenue Code, § 280B. Demolition Of Structures

Internal Revenue Code, § 280C. Certain Expenses For Which Credits Are Allowable

Internal Revenue Code, § 280E. Expenditures In Connection With The Illegal Sale Of Drugs

Internal Revenue Code, § 280F. Limitation On Depreciation For Luxury Automobiles; Limitation Where Certain Property Used For Personal Purposes

Internal Revenue Code, § 280G. Golden Parachute Payments

Internal Revenue Code, § 280H. Limitation On Certain Amounts Paid To Employee-Owners By Personal Service Corporations Electing Alternative Taxable Years