26 CFR Part 1
Federal income tax regulations
Treasury's detailed rules interpreting the federal income tax code.
Read on eCFR.gov ↗
26 U.S.C. § 162
Business expense deduction
Allows deductions for ordinary and necessary expenses of carrying on a trade or business.
Read on uscode.house.gov ↗
26 U.S.C. § 170
Charitable contribution deduction
Allows individuals and businesses to deduct qualifying gifts to charity.
Read on uscode.house.gov ↗
26 U.S.C. § 501
Tax-exempt organizations
Exempts qualifying charitable, religious, and educational organizations from federal income tax.
Read on uscode.house.gov ↗
26 U.S.C. § 61
Gross income defined
Defines income broadly as all income from whatever source derived.
Read on uscode.house.gov ↗
26 U.S.C. § 7201
Tax evasion
Makes willfully attempting to evade or defeat a tax a federal felony.
Read on uscode.house.gov ↗