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2016 US Code
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
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| sections 241 to 250 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
- Table of Contents
- Front Matter
- Sec. 241 - Allowance of special deductions
- Sec. 242 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(33), Oct. 4, 1976, 90 Stat. 1769
- Sec. 243 - Dividends received by corporations
- Sec. 244 - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043
- Sec. 245 - Dividends received from certain foreign corporations
- Sec. 246 - Rules applying to deductions for dividends received
- Sec. 246A - Dividends received deduction reduced where portfolio stock is debt financed
- Sec. 247 - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043
- Sec. 248 - Organizational expenditures
- Sec. 249 - Limitation on deduction of bond premium on repurchase
- Sec. 250 - Repealed. Pub. L. 101-508, title XI, §11801(a)(15), Nov. 5, 1990, 104 Stat. 1388-520
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