Cross references
(1)
(1)#
For disallowance of certain amounts paid in connection with insurance, endowment, or annuity contracts, see section 264.
(2)#
For disallowance of deduction for interest relating to tax-exempt income, see section 265(a)(2).
(3)#
For disallowance of deduction for carrying charges chargeable to capital account, see section 266.
(4)#
For disallowance of interest with respect to transactions between related taxpayers, see section 267.
(5)#
For treatment of redeemable ground rents and real property held subject to liabilities under redeemable ground rents, see section 1055.