Subjgrp 4. Special Deductions for Corporations
- § 1.241-1 - Allowance of special deductions.
- § 1.242-1 - Deduction for partially tax-exempt interest.
- § 1.243-1 - Deduction for dividends received by corporations.
- § 1.243-2 - Special rules for certain distributions.
- § 1.243-3 - Certain dividends from foreign corporations.
- § 1.243-4 - Qualifying dividends.
- § 1.243-5 - Effect of election.
- § 1.245-1 - Dividends received from certain foreign corporations.
- §§ 1.245A-1—1.245A-4 - §[Reserved]
- § 1.245A-5 - Limitation of section 245A deduction and section 954(c)(6) exception.
- § 1.245A-6 - Coordination of extraordinary disposition and disqualified basis rules.
- § 1.245A-7 - Coordination rules for simple cases.
- § 1.245A-8 - Coordination rules for complex cases.
- § 1.245A-9 - Other rules and definitions.
- § 1.245A-10 - Examples.
- § 1.245A-11 - Applicability dates.
- § 1.245A(d)-1 - Disallowance of foreign tax credit or deduction.
- § 1.245A(e)-1 - Special rules for hybrid dividends.
- § 1.246-1 - Deductions not allowed for dividends from certain corporations.
- § 1.246-2 - Limitation on aggregate amount of deductions.
- § 1.246-3 - Exclusion of certain dividends.
- § 1.246-4 - Dividends from a DISC or former DISC.
- § 1.246-5 - Reduction of holding periods in certain situations.
- § 1.247-1 - Deduction for dividends paid on preferred stock of public utilities.
- § 1.248-1 - Election to amortize organizational expenditures.
- § 1.249-1 - Limitation on deduction of bond premium on repurchase.
- § 1.250-0 - Table of contents.
- § 1.250-1 - Introduction.
- § 1.250(a)-1 - Deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI).
- § 1.250(b)-1 - Computation of foreign-derived intangible income (FDII).
- § 1.250(b)-2 - Qualified business asset investment (QBAI).
- § 1.250(b)-3 - Foreign-derived deduction eligible income (FDDEI) transactions.
- § 1.250(b)-4 - Foreign-derived deduction eligible income (FDDEI) sales.
- § 1.250(b)-5 - Foreign-derived deduction eligible income (FDDEI) services.
- § 1.250(b)-6 - Related party transactions.