2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter B - Computation of Taxable Income (Sections 61 - 291)
Part VIII - Special Deductions for Corporations (Sections 241 - 250)
Table of Contents

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard

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Sec.
241.Allowance of special deductions.
[242.Repealed.]
243.Dividends received by corporations.
[244.Repealed.]
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.Repealed.]
248.Organizational expenditures.
249.Limitation on deduction of bond premium on repurchase.
[250.Repealed.]

        

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