Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-vi/sec.-162/
Timestamp: 2020-02-20 04:52:25
Document Index: 25782943

Matched Legal Cases: ['§ 162', '§5', '§7', '§3', '§516', '§902', '§310', '§1901', '§127', '§2146', '§139', '§215', '§128', '§288', '§512', '§2354', '§232', '§10001', '§9307', '§613', '§1161', '§1895', '§1011', '§3011', '§203', '§6202', '§7107', '§11111', '§110', '§1938', '§13131', '§1', '§1704', '§311', '§934', '§1203', '§1602', '§6012', '§2002', '§109', '§318', '§802', '§302', '§9014', '§10108', '§1004', '§2042', '§1858', '§221', '§ 162', '§162', '§6202', '§5', '§7', '§3', '§516', '§902', '§310', '§1901', '§127', '§2146', '§139', '§215', '§128', '§288', '§512', '§2354', '§232', '§10001', '§9307', '§613', '§1161', '§1895', '§1011', '§3011', '§203', '§6202', '§7107', '§11111', '§110', '§1938', '§13131', '§1', '§1704', '§311', '§934', '§1203', '§1602', '§6012', '§2002', '§109', '§318', '§802', '§302', '§9014', '§10108', '§1004', '§2042', '§1858', '§221']

26 U.S.C. § 162 (2015) - Trade or business expenses :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part VI - Itemized Deductions for Individuals and Corporations (Sections 161 - 199) Sec. 162 - Trade or business expenses
Source Credit Aug. 16, 1954, ch. 736, 68A Stat. 45; Pub. L. 85-866, title I, §5(a), Sept. 2, 1958, 72 Stat. 1608; Pub. L. 86-779, §§7(b), 8(a), Sept. 14, 1960, 74 Stat. 1002, 1003; Pub. L. 87-834, §§3(a), 4(b), Oct. 16, 1962, 76 Stat. 973, 976; Pub. L. 91-172, title V, §516(c)(2)(A), title IX, §902(a), (b), Dec. 30, 1969, 83 Stat. 648, 710; Pub. L. 92-178, title III, §310(a), Dec. 10, 1971, 85 Stat. 525; Pub. L. 94-455, title XIX, §§1901(c)(4), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1803, 1834; Pub. L. 97-34, title I, §127(a), Aug. 13, 1981, 95 Stat. 202; Pub. L. 97-35, title XXI, §2146(b), Aug. 13, 1981, 95 Stat. 801; Pub. L. 97-51, §139(b)(1), Oct. 1, 1981, 95 Stat. 967; Pub. L. 97-216, title II, §215(a), July 18, 1982, 96 Stat. 194; Pub. L. 97-248, title I, §128(b), title II, §288(a), Sept. 3, 1982, 96 Stat. 366, 571; Pub. L. 98-369, div. A, title V, §512(b), div. B, title III, §2354(d), July 18, 1984, 98 Stat. 863, 1102; Pub. L. 98-573, title II, §232(a), Oct. 30, 1984, 98 Stat. 2991; Pub. L. 99-272, title X, §10001(a), (c), (d), Apr. 7, 1986, 100 Stat. 222, 223, 227; Pub. L. 99-509, title IX, §§9307(c)(2)(B), 9501(a)(1), (b)(1)(A), (2)(A), (c)(1), (d)(1), Oct. 21, 1986, 100 Stat. 1995, 2075-2077; Pub. L. 99-514, title VI, §613(a), title XI, §1161(a), title XVIII, §1895(d)(1)(A), (2)(A), (3)(A), (4)(A), (5)(A), (6)(A), (7), Oct. 22, 1986, 100 Stat. 2251, 2509, 2936-2940; Pub. L. 100-647, title I, §§1011B(b)(1)-(3), 1018(t)(7)(B), title III, §3011(b)(2), (3), Nov. 10, 1988, 102 Stat. 3488, 3589, 3624, 3625; Pub. L. 101-140, title II, §203(a)(4), Nov. 8, 1989, 103 Stat. 830; Pub. L. 101-239, title VI, §6202(b)(3)(A), title VII, §§7107(a)(1), (b), 7862(c)(3)(A), Dec. 19, 1989, 103 Stat. 2233, 2306, 2432; Pub. L. 101-508, title XI, §§11111(d)(2), 11410(a), Nov. 5, 1990, 104 Stat. 1388-413, 1388-479; Pub. L. 102-227, title I, §110(a)(1), Dec. 11, 1991, 105 Stat. 1688; Pub. L. 102-486, title XIX, §1938(a), Oct. 24, 1992, 106 Stat. 3033; Pub. L. 103-66, title XIII, §§13131(d)(2), 13174(a)(1), (b)(1), 13211(a), 13222(a), 13442(a), Aug. 10, 1993, 107 Stat. 435, 457, 469, 477, 568; Pub. L. 104-7, §1(a), (b), Apr. 11, 1995, 109 Stat. 93; Pub. L. 104-188, title I, §1704(p)(1)-(3), Aug. 20, 1996, 110 Stat. 1886; Pub. L. 104-191, title III, §§311(a), 322(b)(2)(B), Aug. 21, 1996, 110 Stat. 2053, 2060; Pub. L. 105-34, title IX, §934(a), title XII, §§1203(a), 1204(a), title XVI, §1602(c), Aug. 5, 1997, 111 Stat. 882, 994, 995, 1094; Pub. L. 105-206, title VI, §6012(a), July 22, 1998, 112 Stat. 818; Pub. L. 105-277, div. J, title II, §2002(a), Oct. 21, 1998, 112 Stat. 2681-901; Pub. L. 108-121, title I, §109(a), Nov. 11, 2003, 117 Stat. 1341; Pub. L. 108-357, title III, §318(a), (b), title VIII, §802(b)(2), Oct. 22, 2004, 118 Stat. 1470, 1568; Pub. L. 110-343, div. A, title III, §302(a), Oct. 3, 2008, 122 Stat. 3803; Pub. L. 111-148, title IX, §9014(a), title X, §10108(g)(1), Mar. 23, 2010, 124 Stat. 868, 913; Pub. L. 111-152, title I, §1004(d)(2), (3), Mar. 30, 2010, 124 Stat. 1035; Pub. L. 111-240, title II, §2042(a), Sept. 27, 2010, 124 Stat. 2560; Pub. L. 112-10, div. B, title VIII, §1858(b)(3), Apr. 15, 2011, 125 Stat. 169; Pub. L. 113-295, div. A, title II, §221(a)(23), (24), Dec. 19, 2014, 128 Stat. 4040.
Public and Private Laws Public Law 85-866, Public Law 86-496, Public Law 86-564, Public Law 86-779, Public Law 87-834, Public Law 88-153, Public Law 88-554, Public Law 89-692, Public Law 91-172, Public Law 92-178, Public Law 92-580, Public Law 94-12, Public Law 94-455, Public Law 95-30, Public Law 95-213, Public Law 95-258, Public Law 96-167, Public Law 96-178, Public Law 97-34, Public Law 97-35, Public Law 97-51, Public Law 97-92, Public Law 97-216, Public Law 97-248, Public Law 98-369, Public Law 98-573, Public Law 99-272, Public Law 99-509, Public Law 99-514, Public Law 100-647, Public Law 101-140, Public Law 101-239, Public Law 101-508, Public Law 102-227, Public Law 102-486, Public Law 103-66, Public Law 104-7, Public Law 104-188, Public Law 104-191, Public Law 104-208, Public Law 105-34, Public Law 105-206, Public Law 105-277, Public Law 108-121, Public Law 108-357, Public Law 110-343, Public Law 111-148, Public Law 111-152, Public Law 111-240, Public Law 112-10, Public Law 113-295
26 U.S.C. § 162 (2015)
§162. Trade or business expenses(a) In general
(c) Illegal bribes, kickbacks, and other payments(1) Illegal payments to government officials or employees
(e) Denial of deduction for certain lobbying and political expenditures(1) In general
(5) Other special rules(A) Exception for certain taxpayers
(B) De minimis exception(i) In general
(h) State legislators' travel expenses away from home(1) In general
[(i) Repealed. Pub. L. 101–239, title VI, §6202(b)(3)(A), Dec. 19, 1989, 103 Stat. 2233](j) Certain foreign advertising expenses(1) In general
(k) Stock reacquisition expenses(1) In general
(l) Special rules for health insurance costs of self-employed individuals(1) Allowance of deduction
(2) Limitations(A) Dollar amount
(m) Certain excessive employee remuneration(1) In general
(5) Special rule for application to employers participating in the Troubled Assets Relief Program(A) In general
(6) Special rule for application to certain health insurance providers(A) In general
(n) Special rule for certain group health plans(1) In general
(o) Treatment of certain expenses of rural mail carriers(1) General rule
(Aug. 16, 1954, ch. 736, 68A Stat. 45; Pub. L. 85–866, title I, §5(a), Sept. 2, 1958, 72 Stat. 1608; Pub. L. 86–779, §§7(b), 8(a), Sept. 14, 1960, 74 Stat. 1002, 1003; Pub. L. 87–834, §§3(a), 4(b), Oct. 16, 1962, 76 Stat. 973, 976; Pub. L. 91–172, title V, §516(c)(2)(A), title IX, §902(a), (b), Dec. 30, 1969, 83 Stat. 648, 710; Pub. L. 92–178, title III, §310(a), Dec. 10, 1971, 85 Stat. 525; Pub. L. 94–455, title XIX, §§1901(c)(4), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1803, 1834; Pub. L. 97–34, title I, §127(a), Aug. 13, 1981, 95 Stat. 202; Pub. L. 97–35, title XXI, §2146(b), Aug. 13, 1981, 95 Stat. 801; Pub. L. 97–51, §139(b)(1), Oct. 1, 1981, 95 Stat. 967; Pub. L. 97–216, title II, §215(a), July 18, 1982, 96 Stat. 194; Pub. L. 97–248, title I, §128(b), title II, §288(a), Sept. 3, 1982, 96 Stat. 366, 571; Pub. L. 98–369, div. A, title V, §512(b), div. B, title III, §2354(d), July 18, 1984, 98 Stat. 863, 1102; Pub. L. 98–573, title II, §232(a), Oct. 30, 1984, 98 Stat. 2991; Pub. L. 99–272, title X, §10001(a), (c), (d), Apr. 7, 1986, 100 Stat. 222, 223, 227; Pub. L. 99–509, title IX, §§9307(c)(2)(B), 9501(a)(1), (b)(1)(A), (2)(A), (c)(1), (d)(1), Oct. 21, 1986, 100 Stat. 1995, 2075-2077; Pub. L. 99–514, title VI, §613(a), title XI, §1161(a), title XVIII, §1895(d)(1)(A), (2)(A), (3)(A), (4)(A), (5)(A), (6)(A), (7), Oct. 22, 1986, 100 Stat. 2251, 2509, 2936-2940; Pub. L. 100–647, title I, §§1011B(b)(1)–(3), 1018(t)(7)(B), title III, §3011(b)(2), (3), Nov. 10, 1988, 102 Stat. 3488, 3589, 3624, 3625; Pub. L. 101–140, title II, §203(a)(4), Nov. 8, 1989, 103 Stat. 830; Pub. L. 101–239, title VI, §6202(b)(3)(A), title VII, §§7107(a)(1), (b), 7862(c)(3)(A), Dec. 19, 1989, 103 Stat. 2233, 2306, 2432; Pub. L. 101–508, title XI, §§11111(d)(2), 11410(a), Nov. 5, 1990, 104 Stat. 1388–413, 1388-479; Pub. L. 102–227, title I, §110(a)(1), Dec. 11, 1991, 105 Stat. 1688; Pub. L. 102–486, title XIX, §1938(a), Oct. 24, 1992, 106 Stat. 3033; Pub. L. 103–66, title XIII, §§13131(d)(2), 13174(a)(1), (b)(1), 13211(a), 13222(a), 13442(a), Aug. 10, 1993, 107 Stat. 435, 457, 469, 477, 568; Pub. L. 104–7, §1(a), (b), Apr. 11, 1995, 109 Stat. 93; Pub. L. 104–188, title I, §1704(p)(1)–(3), Aug. 20, 1996, 110 Stat. 1886; Pub. L. 104–191, title III, §§311(a), 322(b)(2)(B), Aug. 21, 1996, 110 Stat. 2053, 2060; Pub. L. 105–34, title IX, §934(a), title XII, §§1203(a), 1204(a), title XVI, §1602(c), Aug. 5, 1997, 111 Stat. 882, 994, 995, 1094; Pub. L. 105–206, title VI, §6012(a), July 22, 1998, 112 Stat. 818; Pub. L. 105–277, div. J, title II, §2002(a), Oct. 21, 1998, 112 Stat. 2681–901; Pub. L. 108–121, title I, §109(a), Nov. 11, 2003, 117 Stat. 1341; Pub. L. 108–357, title III, §318(a), (b), title VIII, §802(b)(2), Oct. 22, 2004, 118 Stat. 1470, 1568; Pub. L. 110–343, div. A, title III, §302(a), Oct. 3, 2008, 122 Stat. 3803; Pub. L. 111–148, title IX, §9014(a), title X, §10108(g)(1), Mar. 23, 2010, 124 Stat. 868, 913; Pub. L. 111–152, title I, §1004(d)(2), (3), Mar. 30, 2010, 124 Stat. 1035; Pub. L. 111–240, title II, §2042(a), Sept. 27, 2010, 124 Stat. 2560; Pub. L. 112–10, div. B, title VIII, §1858(b)(3), Apr. 15, 2011, 125 Stat. 169; Pub. L. 113–295, div. A, title II, §221(a)(23), (24), Dec. 19, 2014, 128 Stat. 4040.)