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 Dividends Received On Certain Preferred Stock [Repealed]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. 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