26 USC § 261 - General rule for disallowance of deductions

---
identifier: "/us/usc/t26/s261"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 261 - General rule for disallowance of deductions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "261"
section_name: "General rule for disallowance of deductions"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "IX"
part_name: "ITEMS NOT DEDUCTIBLE"
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. 76.)"
---


# § 261. General rule for disallowance of deductions

In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 76.)