Article 8. Items Not Deductible [Repealed]
- § 17281. General Rule for Disallowance of Deductions. [Repealed]
- § 17282. Personal, Living, and Family Expenses. [Repealed]
- § 17283(a). Capital Expenditures; in General. [Repealed]
- § 17283(b). Examples of Capital Expenditures. [Repealed]
- § 17283(c). Election to Deduct or Capitalize Certain Expenditures. [Repealed]
- § 17284(a). Premiums on Life Insurance Taken Out in a Trade or Business. [Repealed]
- § 17284(b). Single Premium Life Insurance, Endowment, or Annuity Contracts. [Repealed]
- § 17285(a). Expenses Relating to Tax-Exempt Income. [Repealed]
- § 17285(b). Interest Relating to Tax-Exempt Income. [Repealed]
- § 17286. Taxes and Carrying Charges Chargeable to Capital Account and Treated as Capital Items. [Repealed]
- § 17287. Deductions Disallowed. [Repealed]
- § 17288. Relationship. [Repealed]
- § 17289. Constructive Ownership of Stock. [Repealed]
- § 17291. Items Attributable to an Unharvested Crop Sold with the Land. [Repealed]
- § 17292. Limitation on Deductions Allowable to Individuals in Certain Cases. [Repealed]
- § 17295. Life or Terminable Interests. [Repealed]
- § 17297. Illegal Activities. Denial of Deductions. [Repealed]
- § 17298. Tax-Free Covenant Bonds. [Repealed]