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e-CFR data is current as of January 14, 2021

Title 26Chapter ISubchapter APart 1 → §1.261-1


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.261-1   General rule for disallowance of deductions.

In computing taxable income, no deduction shall be allowed, except as otherwise expressly provided in Chapter 1 of the Code, in respect of any of the items specified in Part IX (section 262 and following), Subchapter B, Chapter 1 of the Code, and the regulations thereunder.

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