There Is a Newer Version
of
this Part
2020 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, 2018 Edition, Supplement 2, 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 |
| 2020 |
| January 13, 2021 |
| 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- Sec. 242 - Repealed.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- Sec. 244 - Repealed.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. 245A - Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned 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 - Contributions to Alaska Native Settlement Trusts
- Sec. 248 - Organizational expenditures
- Sec. 249 - Limitation on deduction of bond premium on repurchase
- Sec. 250 - Foreign-derived intangible income and global intangible low-taxed income
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
