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§ 261
General rule for disallowance of deductions
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PART IX
§ 261 General rule for disallowance of deductions
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§ 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
.)