26 U.S.C. § 261
General rule for disallowance of deductions
(Aug. 16, 1954, ch. 736, 68A Stat. 76.)
In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.
26 U.S.C. § 261
In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.