Update: 26 USC Sec. 170, Update
26 USC Sec. 170, Update
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
Amended Pub. L. 116-260, Sec. 212(a), 134 Stat. 3067.