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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter B
  5. Part VIII

Part VIII — Special Deductions for Corporations (Sections 241 to 250)

Internal Revenue Code, § 241. Allowance Of Special Deductions

Internal Revenue Code, § 243. Dividends Received By Corporations

Internal Revenue Code, § 244. Dividends Received On Certain Preferred Stock [Repealed]

Internal Revenue Code, § 245. Dividends Received From Certain Foreign Corporations

Internal Revenue Code, § 245A. Deduction For Foreign Source-Portion Of Dividends Received By Domestic Corporations From Specified 10-Percent Owned Foreign Corporations

Internal Revenue Code, § 246. Rules Applying To Deductions For Dividends Received

Internal Revenue Code, § 246A. Dividends Received Deduction Reduced Where Portfolio Stock Is Debt Financed

Internal Revenue Code, § 247. Contributions To Alaska Native Settlement Trusts

Internal Revenue Code, § 248. Organizational Expenditures

Internal Revenue Code, § 249. Limitation On Deduction Of Bond Premium On Repurchase

Internal Revenue Code, § 250. Foreign-Derived Intangible Income And Global Intangible Low-Taxed Income

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