Internal Revenue Code:Sec. 211. Allowance of deductions
From TaxAlmanac, A Free Online Resource
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
(Redirected from Sec. 211. Allowance of deductions)
Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
Statute
Sec. 211. Allowance of deductions
In computing taxable income under section 63, there shall be
allowed as deductions the items specified in this part, subject to
the exceptions provided in part IX (section 261 and following,
relating to items not deductible).
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95-30, title I, Sec.
102(b)(3), May 23, 1977, 91 Stat. 137.)
Miscellaneous
AMENDMENTS
1977 - Pub. L. 95-30 substituted ''section 63'' for ''section
63(a)''.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-30 applicable to taxable years beginning
after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out
as a note under section 1 of this title.
