Implements § 211Open in workspace
Reg. § 1.211-1 Allowance of deductions.
26 CFR § 1.211-1eCFR, current through 2026-07-14
In computing taxable income under section , the deductions provided by sections , , , , , and shall be allowed subject to the exceptions provided in Part IX, Subchapter B, Chapter 1 of the Code (section and following, relating to items not deductible).
[T.D. 6796, 30 FR 1037, Feb. 2, 1965]