Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.
For purposes of subsection (a), in the case of an individual, any charge (including taxes thereon) for basic local telephone service with respect to the 1st telephone line provided to any residence of the taxpayer shall be treated as a personal expense.
(Aug. 16, 1954, ch. 736, 68A Stat. 76; Pub. L. 100–647, title V, §5073(a), Nov. 10, 1988, 102 Stat. 3682.)
Sections: Previous 245 246 246A 247 248 249 261 262 263 263A 264 265 266 267 268 Next
Last modified: October 26, 2015