26 USC Part VIII
SPECIAL DEDUCTIONS FOR CORPORATIONS
October 30, 2020
§
241
Allowance of special deductions
§
242
Repealed. Pub. L. 94–455, title XIX, §1901(a)(33), Oct. 4, 1976, 90 Stat. 1769
§
243
Dividends received by corporations
§
244
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043
§
245
Dividends received from certain foreign corporations
§
245A
Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
§
246
Rules applying to deductions for dividends received
§
246A
Dividends received deduction reduced where portfolio stock is debt financed
§
247
Contributions to Alaska Native Settlement Trusts
§
248
Organizational expenditures
§
249
Limitation on deduction of bond premium on repurchase
§
250
Foreign-derived intangible income and global intangible low-taxed income
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