2018 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
Sec. 241 - Allowance of special deductions

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Citation 26 U.S.C. § 241 (2018)
Section Name ยง241. Allowance of special deductions
Section Text

In addition to the deductions provided in part VI (sec. 161 and following), there shall be allowed as deductions in computing taxable income the items specified in this part.

Source Credit

(Aug. 16, 1954, ch. 736, 68A Stat. 72.)

Publication Title United States Code, 2018 Edition, 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
Sec. 241 - Allowance of special deductions
Contains section 241
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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