Title 26Part
Part VIII—Special Deductions for Corporations
Contents
- § 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 Repealed.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 Repealed.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