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Comprehensive Tax Research. Practitioner to Practitioner. ®

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

Sec. 161. Allowance Of Deductions

Sec. 162. Trade Or Business Expenses

Sec. 163. Interest

Sec. 164. Taxes

Sec. 165. Losses

Sec. 166. Bad Debts

Sec. 167. Depreciation

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

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 Deduction For Clean-Fuel Vehicles And Certain Refueling Property [Repealed]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. 179B. Deduction For Capital Costs Incurred In Complying With Environmental Protection Agency Sulfur Regulations

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 Amortization Of Certain Railroad Rolling Stock [Repealed]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 Amortization Of Certain Expenditures For Child Care Facilities [Repealed]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 Amortization Of Real Property Construction Period Interest And Taxes [Repealed]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. 190. Expenditures To Remove Architectural And Transportation Barriers To The Handicapped And Elderly

Sec. 192. Contributions To Black Lung Benefit Trust

Sec. 193. Tertiary Injectants

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]

Sec. 199A. Qualified Business Income