26 U.S.C. § 212. Expenses for production of income

In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year—

1. (1)
   (1)for the production or collection of income;
2. (2)
   (2)for the management, conservation, or maintenance of property held for the production of income; or
3. (3)
   (3)in connection with the determination, collection, or refund of any tax.