26 U.S.C., Title 26, Subtitle A, Chapter 1, Subchapter B, Part IX | uscode.io

Part IX: ITEMS NOT DEDUCTIBLE

Section 261: General rule for disallowance of deductions

Section 262: Personal, living, and family expenses

Section 263: Capital expenditures

Section 263A: Capitalization and inclusion in inventory costs of certain expenses

Section 264: Certain amounts paid in connection with insurance contracts

Section 265: Expenses and interest relating to tax-exempt income

Section 266: Carrying charges

Section 267: Losses, expenses, and interest with respect to transactions between related taxpayers

Section 267A: Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities

Section 268: Sale of land with unharvested crop

Section 269: Acquisitions made to evade or avoid income tax

Section 269A: Personal service corporations formed or availed of to avoid or evade income tax

Section 269B: Stapled entities

[Section 270: Repealed. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572]

Section 271: Debts owed by political parties, etc.

Section 272: Disposal of coal or domestic iron ore

Section 273: Holders of life or terminable interest

Section 274: Disallowance of certain entertainment, etc., expenses

Section 275: Certain taxes

Section 276: Certain indirect contributions to political parties

Section 277: Deductions incurred by certain membership organizations in transactions with members

[Section 278: Repealed. Pub. L. 99–514, title VIII, § 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]

Section 279: Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation

[Section 280: Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]

Section 280A: Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.

Section 280B: Demolition of structures

Section 280C: Certain expenses for which credits are allowable

[Section 280D: Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]

Section 280E: Expenditures in connection with the illegal sale of drugs

Section 280F: Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

Section 280G: Golden parachute payments

Section 280H: Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years