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Special Deductions for Corporations
Law
CFR 26
Internal Revenue
Internal Revenue Service, Department of the Treasury
Income Tax
Income Taxes
Special Deductions for Corporations
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Section
1.241-1
Allowance of special deductions.
Section
1.242-1
Deduction for partially tax-exempt interest.
Section
1.243-1
Deduction for dividends received by corporations.
Section
1.243-2
Special rules for certain distributions.
Section
1.243-3
Certain dividends from foreign corporations.
Section
1.243-4
Qualifying dividends.
Section
1.243-5
Effect of election.
Section
1.245-1
Dividends received from certain foreign corporations.
Sections
1.245A-1 - 1.245A-4
§§ 1.245A-1-1.245A-4 [Reserved]
Section
1.245A-5
Limitation of section 245A deduction and section 954(c)(6) exception.
Section
1.245A-6
Coordination of extraordinary disposition and disqualified basis rules.
Section
1.245A-7
Coordination rules for simple cases.
Section
1.245A-8
Coordination rules for complex cases.
Section
1.245A-9
Other rules and definitions.
Section
1.245A-10
Examples.
Section
1.245A-11
Applicability dates.
Section
1.245A(d)-1
Disallowance of foreign tax credit or deduction.
Section
1.245A(e)-1
Special rules for hybrid dividends.
Section
1.246-1
Deductions not allowed for dividends from certain corporations.
Section
1.246-2
Limitation on aggregate amount of deductions.
Section
1.246-3
Exclusion of certain dividends.
Section
1.246-4
Dividends from a DISC or former DISC.
Section
1.246-5
Reduction of holding periods in certain situations.
Section
1.247-1
Deduction for dividends paid on preferred stock of public utilities.
Section
1.248-1
Election to amortize organizational expenditures.
Section
1.249-1
Limitation on deduction of bond premium on repurchase.
Section
1.250-0
Table of contents.
Section
1.250-1
Introduction.
Section
1.250(a)-1
Deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI).
Section
1.250(b)-1
Computation of foreign-derived intangible income (FDII).
Section
1.250(b)-2
Qualified business asset investment (QBAI).
Section
1.250(b)-3
Foreign-derived deduction eligible income (FDDEI) transactions.
Section
1.250(b)-4
Foreign-derived deduction eligible income (FDDEI) sales.
Section
1.250(b)-5
Foreign-derived deduction eligible income (FDDEI) services.
Section
1.250(b)-6
Related party transactions.