26 U.S.C. § 266
Sections in this chapter
- § 1
- § 2
- § 3
- § 4
- § 5
- § 11
- § 12
- § 15
- § 21
- § 22
- § 23
- § 24
- § 25
- § 25A
- § 25B
- § 25C
- § 25D
- § 25E
- § 26
- § 27
- § 28
- § 29
- § 30
- § 30A
- § 30B
- § 30C
- § 30D
- § 31
- § 32
- § 33
- § 34
- § 35
- § 36
- § 36A
- § 36B
- § 36C
- § 37
- § 38
- § 39
- § 40
- § 40A
- § 40B
- § 41
- § 42
- § 43
- § 44
- § 44A
- § 44C
- § 44B
- § 44D
- § 44E
- § 44F
- § 44G
- § 44H
- § 45
- § 45A
- § 45AA
- § 45B
- § 45C
- § 45D
- § 45E
- § 45G
- § 45F
- § 45H
- § 45I
- § 45J
- § 45K
- § 45L
- § 45N
- § 45M
- § 45O
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- § 45Q
- § 45R
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- § 45S
- § 45U
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- § 45W
- § 45X
- § 45Y
- § 45Z
- § 46
- § 47
- § 48
- § 48A
- § 48B
- § 48C
- § 48D
- § 48E
- § 49
- § 50
- § 50B
- § 51
- § 51A
- § 52
- § 53
- § 54
- § 54AA
- § 54F
- § 55
- § 56
- § 56A
- § 57
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- § 59
- § 59A
- § 59B
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- § 71
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- § 103
- § 103A
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- § 131
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- § 135
- § 136
- § 137
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- § 139A
- § 139B
- § 139D
- § 139C
- § 139F
- § 139G
- § 139E
- § 139H
- § 139I
- § 140
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- § 149
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- § 161
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- § 176
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- § 179
- § 179A
- § 179B
- § 179C
- § 179D
- § 179E
- § 180
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- § 182
- § 183
- § 184
- § 185
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- § 187
- § 188
- § 189
- § 190
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- § 194
- § 194A
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- § 197
- § 198
- § 198A
- § 199
- § 199A
- § 211
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- § 241
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- § 245
- § 245A
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- § 246A
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- § 249
- § 250
- § 261
- § 262
- § 263A
- § 263
- § 264
- § 265
- § 266
- § 267
- § 267A
- § 268
- § 269
- § 269A
- § 269B
- § 270
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- § 272
- § 273
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- § 277
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- § 280
- § 280A
- § 280B
- § 280C
- § 280D
- § 280E
- § 280F
- § 280G
- § 280H
- § 281
- § 291
- § 301
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- § 311
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- § 331
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- § 351
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- § 367
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- § 386
- § 395
- § 401
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- § 402A
- § 403
- § 404
- § 404A
- § 405
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- § 408A
- § 409
- § 409A
- § 410
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- § 414
- § 414A
- § 415
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- § 418D
- § 418E
- § 419
- § 419A
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- § 422A
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- § 451
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- § 453B
- § 453C
- § 454
- § 455
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- § 457
- § 457A
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- § 468
- § 468A
- § 468B
- § 469
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- § 501
- § 502
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- § 512
- § 513
- § 514
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- § 529
- § 529A
- § 530
- § 531
- § 532
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- § 558
- § 561
- § 562
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- § 564
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- § 581
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- § 601
- § 611
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- § 613
- § 613A
- § 614
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- § 651
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- § 691
- § 692
- § 701
- § 702
- § 703
- § 704
- § 705
- § 706
- § 707
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- § 721
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- § 731
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- § 737
- § 741
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- § 751
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- § 761
- § 777
- § 801
- § 803
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- § 812
- § 813
- § 814
- § 815
- § 816
- § 817
- § 817A
- § 818
- § 831
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- § 841
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- § 843
- § 844
- § 845
- § 846
- § 847
- § 848
- § 851
- § 852
- § 853
- § 853A
- § 854
- § 855
- § 856
- § 857
- § 858
- § 859
- § 860A
- § 860
- § 860B
- § 860C
- § 860D
- § 860E
- § 860F
- § 860G
- § 860L
- § 861
- § 862
- § 863
- § 864
- § 865
- § 871
- § 872
- § 873
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- § 875
- § 876
- § 877
- § 877A
- § 878
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- § 881
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- § 891
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- § 901
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- § 906
- § 907
- § 908
- § 909
- § 911
- § 912
- § 913
- § 927
- § 931
- § 932
- § 933
- § 934
- § 934A
- § 935
- § 936
- § 937
- § 943
- § 951
- § 951A
- § 952
- § 953
- § 954
- § 955
- § 956A
- § 956
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- § 999
- § 1000
- § 1001
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- § 1024
- § 1031
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- § 1051
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- § 1053
- § 1054
- § 1055
- § 1056
- § 1057
- § 1058
- § 1059
- § 1059A
- § 1060
- § 1061
- § 1062
- § 1071
- § 1083
- § 1091
- § 1092
- § 1103
- § 1111
- § 1201
- § 1202
- § 1211
- § 1212
- § 1221
- § 1222
- § 1223
- § 1231
- § 1232B
- § 1233
- § 1234
- § 1234A
- § 1234B
- § 1235
- § 1236
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- § 1238
- § 1239
- § 1240
- § 1241
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- § 1249
- § 1250
- § 1251
- § 1252
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- § 1255
- § 1256
- § 1257
- § 1258
- § 1259
- § 1260
- § 1271
- § 1272
- § 1273
- § 1274
- § 1274A
- § 1275
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- § 1301
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- § 1321
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- § 1341
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- § 1346
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- § 1351
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- § 1371
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- § 1381
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- § 1385
- § 1388
- § 1391
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- § 1393
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- § 1396
- § 1397
- § 1397A
- § 1397C
- § 1397B
- § 1397D
- § 1397E
- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 266. Carrying charges
No deduction shall be allowed for amounts paid or accrued for such taxes and carrying charges as, under regulations prescribed by the Secretary, are chargeable to capital account with respect to property, if the taxpayer elects, in accordance with such regulations, to treat such taxes or charges as so chargeable.
Change History
No history yet for this section.