Part VIII · SPECIAL DEDUCTIONS FOR CORPORATIONS
Contents (12)
- Section 241Allowance of special deductions
- Section 242Repealed. Pub. L. 94455, title XIX, 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]
- Section 243Dividends received by corporations
- Section 244Dividends received on certain preferred stock
- Section 245Dividends received from certain foreign corporations
- Section 245ADeduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- Section 246Rules applying to deductions for dividends received
- Section 246ADividends received deduction reduced where portfolio stock is debt financed
- Section 247Dividends paid on certain preferred stock of public utilities
- Section 248Organizational expenditures
- Section 249Limitation on deduction of bond premium on repurchase
- Section 250Repealed. Pub. L. 101508, title XI, 11801(a)(15), Nov. 5, 1990, 104 Stat. 1388520]