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26 U.S.C. § 211

Title 26 Chapter 1 Current through PL 119-73 Last updated: March 29, 2026 View on OLRC →
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§ 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).

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