---
kind: "section"
citation: "26 U.S.C. § 241"
title: "26"
title_heading: "Internal Revenue Code"
number: "241"
heading: "Allowance of special deductions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/241"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter B — Computation of Taxable Income"
  - "Part VIII — Special Deductions for Corporations"
---

# §241. Allowance of special deductions


In addition to the deductions provided in part VI ([sec. 161](/usc/26/161.md) and following), there shall be allowed as deductions in computing [taxable income](/usc/26/63.md?p=a) the items specified in this part.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 72.)