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DA 2: General limitations
or “Rules that limit when you can claim tax deductions”
You could also call this:

“Special rules can change how general deduction rules work”

In some parts of the law (subparts DB to DZ), there are special rules about deductions. These special rules can add to the general permission for deductions. If a special rule adds to the general permission, you don’t need to meet the general permission to get a deduction.

A special rule only adds to the general permission if it clearly says so. However, the general limitations can still stop you from getting a deduction, even if a special rule allows it. The only exception is if the special rule clearly says the general limitations don’t apply.

Some special rules in subparts DB to DZ can override the general permission or the general limitations. But they only do this if they clearly say they’re overriding these rules.

There’s another part of the law called Part E. The rules in Part E can’t add to or override the general permission or the general limitations.

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Next up: DA 4: Treatment of amount of depreciation loss

or “How to claim tax deductions for property that loses value over time”
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Part D Deductions
General rules

DA 3Effect of specific rules on general rules

  1. A provision in any of subparts DB to DZ may supplement the general permission. In that case, a person to whom the provision applies does not have to satisfy the general permission to be allowed a deduction.

  2. A provision in any of subparts DB to DZ takes effect to supplement the general permission only if it expressly states that it supplements the general permission.

  3. Each of the general limitations overrides a supplement to the general permission in any of subparts DB to DZ, unless the provision creating the supplement expressly states otherwise.

  4. A provision in any of subparts DB to DZ may override any 1 or more of the general permission and the general limitations.

  5. A provision in any of subparts DB to DZ takes effect to override the general permission or a general limitation only if it expressly states that—

  6. it overrides the general permission or the relevant limitation; or
    1. the general permission or the relevant limitation does not apply.

      1. No provision in Part E (Timing and quantifying rules) supplements the general permission or overrides the general permission or a general limitation.

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