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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 Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
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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 | Repealed.]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 | Repealed.]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 | Repealed.]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 | Repealed.]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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