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Part VI — Itemized Deductions for Individuals and Corporations (Sections 161 to 199A)

Internal Revenue Code, § 161. Allowance Of Deductions

Internal Revenue Code, § 162. Trade Or Business Expenses

Internal Revenue Code, § 163. Interest

Internal Revenue Code, § 164. Taxes

Internal Revenue Code, § 165. Losses

Internal Revenue Code, § 166. Bad Debts

Internal Revenue Code, § 167. Depreciation

Internal Revenue Code, § 168. Accelerated Cost Recovery System

Internal Revenue Code, § 169. Amortization Of Pollution Control Facilities

Internal Revenue Code, § 170. Charitable, Etc., Contributions And Gifts

Internal Revenue Code, § 171. Amortizable Bond Premium

Internal Revenue Code, § 172. Net Operating Loss Deduction

Internal Revenue Code, § 173. Circulation Expenditures

Internal Revenue Code, § 174. Research And Experimental Expenditures (Amounts paid or incurred in taxable years beginning before 2022)

Internal Revenue Code, § 174. Amortization of Research And Experimental Expenditures (Amounts paid or incurred in taxable years beginning after 2021)

Internal Revenue Code, § 175. Soil And Water Conservation Expenditures; Endangered Species Recovery Expenditures

Internal Revenue Code, § 176. Payments With Respect To Employees Of Certain Foreign Corporations

Internal Revenue Code, § 178. Amortization Of Cost Of Acquiring A Lease

Internal Revenue Code, § 179. Election To Expense Certain Depreciable Business Assets

Internal Revenue Code, § 179A. Deduction For Clean-Fuel Vehicles And Certain Refueling Property [Repealed]

Internal Revenue Code, § 179B. Deduction For Capital Costs Incurred In Complying With Environmental Protection Agency Sulfur Regulations

Internal Revenue Code, § 179C. Election To Expense Certain Refineries

Internal Revenue Code, § 179D. Energy Efficient Commercial Buildings Deduction

Internal Revenue Code, § 179E. Election To Expense Advanced Mine Safety Equipment

Internal Revenue Code, § 180. Expenditures By Farmers For Fertilizer, Etc.

Internal Revenue Code, § 181. Treatment Of Certain Qualified Film And Television And Live Theatrical Productions

Internal Revenue Code, § 183. Activities Not Engaged In For Profit

Internal Revenue Code, § 184. Amortization Of Certain Railroad Rolling Stock [Repealed]

Internal Revenue Code, § 186. Recoveries Of Damages For Antitrust Violations, Etc.

Internal Revenue Code, § 188. Amortization Of Certain Expenditures For Child Care Facilities [Repealed]

Internal Revenue Code, § 189. Amortization Of Real Property Construction Period Interest And Taxes [Repealed]

Internal Revenue Code, § 190. Expenditures To Remove Architectural And Transportation Barriers To The Handicapped And Elderly

Internal Revenue Code, § 192. Contributions To Black Lung Benefit Trust

Internal Revenue Code, § 193. Tertiary Injectants

Internal Revenue Code, § 194. Treatment Of Reforestation Expenditures

Internal Revenue Code, § 194A. Contributions To Employer Liability Trusts

Internal Revenue Code, § 195. Start-Up Expenditures

Internal Revenue Code, § 196. Deduction For Certain Unused Business Credits

Internal Revenue Code, § 197. Amortization Of Goodwill And Certain Other Intangibles

Internal Revenue Code, § 198. Expensing Of Environmental Remediation Costs

Internal Revenue Code, § 198A. Expensing of Qualified Disaster Expenses [Repealed]

Internal Revenue Code, § 199. Income Attributable To Domestic Production Activities [Repealed]

Internal Revenue Code, § 199A. Qualified Business Income