---
type: "LegalText"
title: "26 U.S.C. § 261"
description: "General rule for disallowance of deductions"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "1"
chapter_name: "NORMAL TAXES AND SURTAXES"
section: "261"
citation: "26 U.S.C. § 261"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s261"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "054625668275fbccc4ae3b676d093461fb7b2cb854b34d2aa6fcc4ad6cd5c05e"
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text_hash: "4c219ac6808e43a2f2e620e5ecff807fec680424b50bd2cbc8db90ae9d7736e1"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 261 - General rule for disallowance of deductions

## Text

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.)