There is a newer version of the US Code
2013 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter B - Computation of Taxable Income (§§ 61 - 291)
Part VIII - SPECIAL DEDUCTIONS FOR CORPORATIONS (§§ 241 - 250)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART VIII - SPECIAL DEDUCTIONS FOR CORPORATIONS |
Contains | sections 241 to 250 |
Date | 2013 |
Laws in Effect as of Date | January 16, 2014 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 241 - Allowance of special deductions
- Section 242 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(33), Oct. 4, 1976, 90 Stat. 1769
- Section 243 - Dividends received by corporations
- Section 244 - Dividends received on certain preferred stock
- Section 245 - Dividends received from certain foreign corporations
- Section 246 - Rules applying to deductions for dividends received
- Section 246A - Dividends received deduction reduced where portfolio stock is debt financed
- Section 247 - Dividends paid on certain preferred stock of public utilities
- Section 248 - Organizational expenditures
- Section 249 - Limitation on deduction of bond premium on repurchase
- Section 250 - Repealed. Pub. L. 101-508, title XI, §11801(a)(15), Nov. 5, 1990, 104 Stat. 1388-520
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