Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  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

Part VIII. SPECIAL DEDUCTIONS FOR CORPORATIONS

  • § 241 - Allowance of special deductions
  • § 242 - Repealed.
  • § 243 - Dividends received by corporations
  • § 244 - Repealed.
  • § 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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