PocketLaw | CFR 26 | Special Deductions for Corporations

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.