This section shall be applied before the application of the dollar limitation of the second sentence of section 162(a) (relating to trade or business expenses).

← Determination of adjusted gross income in case of estates and trusts Educator expenses →

in view

Whole section

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 162 (a)inferredUS Federal › Statutes › Title 26 › § 162 › (a)

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us/statute/26/67/f — Coordination with other limitation · Axiom

Axiom
US Federal
Statutes
Title 26
§ 67
(f)

Coordination with other limitation

Official source

This section shall be applied before the application of the dollar limitation of the second sentence of section 162(a) (relating to trade or business expenses).

← Determination of adjusted gross income in case of estates and trusts Educator expenses →

in view

Whole section

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 162 (a)inferredUS Federal › Statutes › Title 26 › § 162 › (a)