# 26 U.S.C. § 262: Personal, living, and family expenses

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s262>. Cite pinpoints as 26 U.S.C. § 262(a)(1).

## § 262(a) General rule

Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.

## § 262(b) Treatment of certain phone expenses

For purposes of subsection (a), in the case of an individual, any charge (including taxes thereon) for basic local telephone service with respect to the 1st telephone line provided to any residence of the taxpayer shall be treated as a personal expense.

## Regulations

- [Treas. Reg. § 1.262-1](/26/reg/1.262-1.md): Personal, living, and family expenses. (interprets § 262)

## Final rules

- [79 FR 59112](https://www.federalregister.gov/documents/2014/10/01/2014-23306/local-lodging-expenses) (2014): Local Lodging Expenses

## Leading cases

- [United States v. Correll, 389 U.S. 299 (1967)](https://www.courtlistener.com/opinion/107556/united-states-v-correll/)
- [Sharon v. Commissioner, 66 T.C. 515 (1976)](https://www.courtlistener.com/opinion/4704270/sharon-v-commissioner/)
- [Commissioner v. Stidger, 386 U.S. 287 (1967)](https://www.courtlistener.com/opinion/107393/commissioner-v-stidger/)

Derived from: 1939 § 24(a)(1)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 76
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3682