26 U.S.C. § 241

Section 241 · Allowance of special deductions

Amended 1 time on record

Applied in 7 court decisions — leading case Dart Industries, Inc. v. Clark (1995)

Most recently applied in Colgate-Palmolive Co. v. Florida Department of Revenue (August 2008)

How often courts cite this section

citing decisions per year

Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

In addition to the deductions provided in part VI (sec. 161 and following), there shall be allowed as deductions in computing taxable income the items specified in this part.