# 26 U.S.C. § 211: Allowance of deductions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s211>. Cite pinpoints as 26 U.S.C. § 211(a)(1).

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).

## Regulations

- [Treas. Reg. § 1.211-1](/26/reg/1.211-1.md): Allowance of deductions. (interprets § 211)

## Connections

Cites: § 63 Taxable income defined; § 261 General rule for disallowance of deductions

Cited by: none

Derived from: 1939 § 23

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 69
- 1977-05-23: [Pub. L. 95-30](/26/act/95-30.md), 91 Stat. 137