26 USC § 211 - Allowance of deductions

---
identifier: "/us/usc/t26/s211"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 211 - Allowance of deductions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "211"
section_name: "Allowance of deductions"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "VII"
part_name: "ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95–30, title I, § 102(b)(3), May 23, 1977, 91 Stat. 137.)"
---


# § 211. Allowance of deductions

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).

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95–30, title I, § 102(b)(3), May 23, 1977, 91 Stat. 137.)

## Editorial Notes

### Amendments

1977— substituted “section 63” for “section 63(a)”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1977 Amendment

Amendment by  applicable to taxable years beginning after , see , set out as a note under .