26 USC 165
§ 165 - Losses
- § 165 - Losses
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1974 Amendment
- Effective Date of 1972 Amendment
- Effective Date of 1971 Amendment
- Effective Date of 1970 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1958 Amendment
- Transitional Rule for 1984 Amendment
- Clarification of Treatment of Certain FSLIC Financial Assistance
- Overpayments or Underpayments of Tax Attributable to Certain Amendments by Pub. L. 99–514 or Pub. L. 100–647
- Deduction for Bus and Freight Forwarder Operating Authority
- Deduction for Motor Carrier Operating Authority
- Tax Treatment of Certain 1972 Disaster Loans
- Refund or Credit of Overpayment; Time for Filing Claim; Interest
Feedback