Sec. 161. Allowance Of Deductions
Sec. 162. Trade Or Business Expenses
Sec. 168. Accelerated Cost Recovery System
Sec. 169. Amortization Of Pollution Control Facilities
Sec. 170. Charitable, Etc., Contributions And Gifts
Sec. 171. Amortizable Bond Premium
Sec. 172. Net Operating Loss Deduction
Sec. 173. Circulation Expenditures
Sec. 174. Research And Experimental Expenditures (Amounts paid or incurred in taxable years beginning before 2022)
Sec. 175. Soil And Water Conservation Expenditures; Endangered Species Recovery Expenditures
Sec. 176. Payments With Respect To Employees Of Certain Foreign Corporations
Sec. 178. Amortization Of Cost Of Acquiring A Lease
Sec. 179. Election To Expense Certain Depreciable Business Assets
Sec. 179A. Deduction For Clean-Fuel Vehicles And Certain Refueling Property [Repealed]
Sec. 179C. Election To Expense Certain Refineries
Sec. 179D. Energy Efficient Commercial Buildings Deduction
Sec. 179E. Election To Expense Advanced Mine Safety Equipment
Sec. 180. Expenditures By Farmers For Fertilizer, Etc.
Sec. 181. Treatment Of Certain Qualified Film And Television And Live Theatrical Productions
Sec. 183. Activities Not Engaged In For Profit
Sec. 184. Amortization Of Certain Railroad Rolling Stock [Repealed]
Sec. 186. Recoveries Of Damages For Antitrust Violations, Etc.
Sec. 188. Amortization Of Certain Expenditures For Child Care Facilities [Repealed]
Sec. 189. Amortization Of Real Property Construction Period Interest And Taxes [Repealed]
Sec. 192. Contributions To Black Lung Benefit Trust
Sec. 194. Treatment Of Reforestation Expenditures
Sec. 194A. Contributions To Employer Liability Trusts
Sec. 195. Start-Up Expenditures
Sec. 196. Deduction For Certain Unused Business Credits
Sec. 197. Amortization Of Goodwill And Certain Other Intangibles
Sec. 198. Expensing Of Environmental Remediation Costs
Sec. 198A. Expensing of Qualified Disaster Expenses [Repealed]
Sec. 199. Income Attributable To Domestic Production Activities [Repealed]
