SPECIAL DEDUCTIONS FOR CORPORATIONS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Computation of Taxable Income
  7. SPECIAL DEDUCTIONS FOR CORPORATIONS

Checkout our iOS App for a better way to browser and research.

Section
241

Allowance of special deductions

Section
243

Dividends received by corporations

Section
245

Dividends received from certain foreign corporations

Section
245A

Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations

Section
246

Rules applying to deductions for dividends received

Section
246A

Dividends received deduction reduced where portfolio stock is debt financed

Section
247

Contributions to Alaska Native Settlement Trusts

Section
248

Organizational expenditures

Section
249

Limitation on deduction of bond premium on repurchase

Section
250

Foreign-derived intangible income and global intangible low-taxed income