2024 26 CFR 1.161-1 – Allowance of deductions

2023 26 CFR 1.161-1 – Allowance of deductions

2022 26 CFR 1.161-1 – Allowance of deductions

2021 26 CFR 1.161-1 – Allowance of deductions

2015 26 CFR 1.161-1 – Allowance of deductions

2014 26 CFR 1.161-1 – Allowance of deductions

2010 26 CFR 1.161-1 – Allowance of deductions

2009 26 CFR 1.161-1 – Allowance of deductions