1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter B - Computation of Taxable Income
  6. Part VIII - SPECIAL DEDUCTIONS FOR CORPORATIONS
  7. 26 USC § 241
26 USC § 241
Allowance of special deductions
October 30, 2020
USC

In addition to the deductions provided in part VI (sec. 161 and following), there shall be allowed as deductions in computing taxable income the items specified in this part.
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§ 242 Repealed. Pub. L. 94–455, title XIX, §1901(a)(33), Oct. 4, 1976, 90 Stat. 1769

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