Cases: Commissioner v. Idaho Power Co., 418 U.S. 1 (1974); Varian Medical Systems, Inc. and Subsidiaries v. Commissioner (T.C. 2024); Pacific Power & Light Co. v. United States, 644 F.2d 1358 (9th Cir. 1981)
In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.