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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)

Sec. 241. Allowance Of Special Deductions

Sec. 243. Dividends Received By Corporations

Sec. 244. Dividends Received On Certain Preferred Stock [Repealed]

Sec. 245. Dividends Received From Certain Foreign Corporations

Sec. 245A. Deduction For Foreign Source-Portion Of Dividends Received By Domestic Corporations From Specified 10-Percent Owned Foreign Corporations

Sec. 246. Rules Applying To Deductions For Dividends Received

Sec. 246A. Dividends Received Deduction Reduced Where Portfolio Stock Is Debt Financed

Sec. 247. Contributions To Alaska Native Settlement Trusts

Sec. 248. Organizational Expenditures

Sec. 249. Limitation On Deduction Of Bond Premium On Repurchase

Sec. 250. Foreign-Derived Intangible Income And Global Intangible Low-Taxed Income