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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)
Table Of Contents
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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 Table Of Contents |
| Date | 2013 |
| Laws in Effect as of Date | January 16, 2014 |
| Positive Law | No |
| Disposition | standard |
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| Sec. | |
| 241. | Allowance of special deductions. |
| [242. | Repealed.] |
| 243. | Dividends received by corporations. |
| 244. | Dividends received on certain preferred stock. |
| 245. | Dividends received from certain foreign corporations. |
| 246. | Rules applying to deductions for dividends received. |
| 246A. | Dividends received deduction reduced where portfolio stock is debt financed. |
| 247. | Dividends paid on certain preferred stock of public utilities. |
| 248. | Organizational expenditures. |
| 249. | Limitation on deduction of bond premium on repurchase. |
| [250. | Repealed.] |
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