26 U.S.C. § 212
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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- § 1400J
§ 212. Expenses for production of income
In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year—
- (1) for the production or collection of income;
- (2) for the management, conservation, or maintenance of property held for the production of income; or
- (3) in connection with the determination, collection, or refund of any tax.
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