United States Code · Part

Part VIII — Special Deductions For Corporations

26 U.S.C. pt. ptVIII

• § 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• § 242 Repealed.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• § 244 Repealed.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
• § 246 Rules Applying To Deductions For Dividends Received
• § 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
• § 245A Deduction For Foreign Source-portion Of Dividends Received By Domestic Corporations From Specified 10-percent Owned Foreign Corporations
• § 246A Dividends Received Deduction Reduced Where Portfolio Stock Is Debt Financed