Itemized Deductions for Individuals and Corporations
161Allowance of deductions162Trade or business expenses163Interest164Taxes165Losses166Bad debts167Depreciation168Accelerated cost recovery system169Amortization of pollution control facilities170Charitable, etc., contributions and gifts171Amortizable bond premium172Net operating loss deduction173Circulation expenditures174Amortization of research and experimental expenditures174ADomestic research or experimental expenditures175Soil and water conservation expenditures; endangered species recovery expenditures176Payments with respect to employees of certain foreign corporations177Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181]Repealed178Amortization of cost of acquiring a lease179Election to expense certain depreciable business assets179ARepealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]Repealed179BDeduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations179CElection to expense certain refineries179DEnergy efficient commercial buildings deduction179EElection to expense advanced mine safety equipment180Expenditures by farmers for fertilizer, etc.181Treatment of certain qualified productions182Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]Repealed183Activities not engaged in for profit184Repealed. Pub. L. 101–508, title XI, § 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520]Repealed185Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181]Repealed186Recoveries of damages for antitrust violations, etc.187Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]Repealed188Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]Repealed189Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]Repealed190Expenditures to remove architectural and transportation barriers to the handicapped and elderly191Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]Repealed192Contributions to black lung benefit trust193Tertiary injectants194Treatment of reforestation expenditures194AContributions to employer liability trusts195Start-up expenditures196Deduction for certain unused business credits197Amortization of goodwill and certain other intangibles198Expensing of environmental remediation costs198ARepealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042]Repealed199Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]Repealed199AQualified business income