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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
Table of Contents

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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Repealed.]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Repealed.]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.
245A.Deduction for foreign source-portion of dividends received by domestic corporations from certain 10-percent owned foreign corporations.1

        

246.Rules applying to deductions for dividends received.
246A.Dividends received deduction reduced where portfolio stock is debt financed.
247.Contributions to Alaska Native Settlement Trusts.
248.Organizational expenditures.
249.Limitation on deduction of bond premium on repurchase.
250.Foreign-derived intangible income and global intangible low-taxed income.

        
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
- Table Of Contents
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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