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§ 261
General rule for disallowance of deductions
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PART IX
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§ 261 General rule for disallowance of deductions
§ 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.
(Aug. 16, 1954, ch. 736, 68A Stat. 76.)