26 USC 162
§ 162 - Trade or business expenses
- § 162 - Trade or business expenses
- 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 2011 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2003 Amendment
- Effective Date of 1998 Amendments
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1995 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1992 Amendment
- Effective Date of 1991 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1971 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1960 Amendment
- Effective Date of 1958 Amendment
- Deduction for Special Assessments
- Special Rule for Deductions Under Subsection (l) for Certain Taxable Years
- Business Use of Automobiles by Rural Mail Carriers
- Plan Amendments Not Required Until January 1, 1989
- Living Expenses of Members of Congress While Away From Home; Sense of Congress
- State Legislators’ Travel Expenses Away From Home
- Denial of Deduction for Amounts Paid or Incurred on Judgments in Suits Brought To Recover Price Increases in Purchase of New Principal Residence
- Deductibility of Accrued Vacation Pay
- Investigation of, and Reports on, Treatment of Entertainment and Certain Other Expenses
- Filing of Claims for Refunds of Overpayments
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