Part VIII. SPECIAL DEDUCTIONS FOR CORPORATIONS
- § 241 - Allowance of special deductions
- § 242 - Repealed.
- § 243 - Dividends received by corporations
- § 244 - Repealed.
- § 245 - Dividends received from certain foreign corporations
- § 245A - Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- § 246 - Rules applying to deductions for dividends received
- § 246A - Dividends received deduction reduced where portfolio stock is debt financed
- § 247 - Contributions to Alaska Native Settlement Trusts
- § 248 - Organizational expenditures
- § 249 - Limitation on deduction of bond premium on repurchase
- § 250 - Foreign-derived intangible income and global intangible low-taxed income