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Tax Library
US
United States Code
Title 26
Subtitle A
Chapter 1
Subchapter B
Part VIII

Part VIII - Special Deductions for Corporations

Browse Part VIII - Special Deductions for Corporations

in: Part VIII - Special Deductions for Corporations

Previous Part VII - Additional Itemized Deductions for Individuals Next Part IX - Items Not Deductible

§ 241. - Allowance of Special Deductions § 242. - Repealed. Pub. L. 94–455, Title Xix, § 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769 § 243. - Dividends Received by Corporations § 244. - Repealed. Pub. L. 113–295, Div. A, Title Ii, § 221(a)(41)(a), Dec. 19, 2014, 128 Stat. 4043 § 245. - Dividends Received From Certain Foreign Corporations § 245a. - Deduction for Foreign Source-portion of Dividends Received by Domestic Corporations From Specified 10-percent Owned Foreign Corporations § 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 Deduction Eligible Income and Net Cfc Tested Income

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