Expenses for production of income

26 U.S.C. § 212
in effect
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In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year— (1) for the production or collection of income; (2) for the management, conservation, or maintenance of property held for the production of income; or (3) in connection with the determination, collection, or refund of any tax.
26 U.S.C. § 212 — Expenses for production of income | United States Code | Corpus