1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter B
  6. part IX
  7. § 262

View all text of Part IX [§ 261 - § 280H]

§ 262. Personal, living, and family expenses
(a) General rule
(b) Treatment of certain phone expenses
(Aug. 16, 1954, ch. 736, 68A Stat. 76; Pub. L. 100–647, title V, § 5073(a), Nov. 10, 1988, 102 Stat. 3682.)

CITE AS: 26 USC 262