§262. Personal, living, and family expenses

(a) General rule

Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.

(b) Treatment of certain phone expenses

For purposes of subsection (a), in the case of an individual, any charge (including taxes thereon) for basic local telephone service with respect to the 1st telephone line provided to any residence of the taxpayer shall be treated as a personal expense.

(Aug. 16, 1954, ch. 736, 68A Stat. 76 ; Nov. 10, 1988, Pub. L. 100–647, title V, §5073(a), 102 Stat. 3682 .)

Amendments

1988-Pub. L. 100–647 amended section generally. Prior to amendment, section read as follows: "Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses."

Effective Date of 1988 Amendment

Section 5073(b) of Pub. L. 100–647 provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1988."

Cross References

Additional exemption for students, see section 151 of this title.

Medical and dental expenses deductible, see section 213 of this title.

Non-trade or non-business expenses deductible, see section 212 of this title.

Trade or business expenses deductible, see section 162 of this title.

Traveling expenses including meals and lodging deductible, see section 162 of this title.