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26 U.S.C. 261: General rule for disallowance of deductionsText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
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§261. General rule for disallowance of deductions

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 .)