26 CFR Topic
Special Deductions for Corporations
June 25, 2020
§
1.241-1
Allowance of special deductions
§
1.242-1
Deduction for partially tax-exempt interest
§
1.243-1
Deduction for dividends received by corporations
§
1.243-2
Special rules for certain distributions
§
1.243-3
Certain dividends from foreign corporations
§
1.243-4
Qualifying dividends
§
1.243-5
Effect of election
§
1.245-1
Dividends received from certain foreign corporations
§
§1.245A-1T--1.245A-4T
[Reserved]
§
1.245A-5T
Limitation of section 245A deduction and section 954(c)(6) exception (temporary)
§
1.245A(e)-1
Special rules for hybrid dividends
§
1.246-1
Deductions not allowed for dividends from certain corporations
§
1.246-2
Limitation on aggregate amount of deductions
§
1.246-3
Exclusion of certain dividends
§
1.246-4
Dividends from a DISC or former DISC
§
1.246-5
Reduction of holding periods in certain situations
§
1.247-1
Deduction for dividends paid on preferred stock of public utilities
§
1.248-1
Election to amortize organizational expenditures
§
1.249-1
Limitation on deduction of bond premium on repurchase
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