§241. Allowance of special deductions — Inbound Citations

Citations to 26 U.S.C. § 241 as a whole

• 26 U.S.C. § 535(b)(3)

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  (3) The special deductions for corporations provided in part VIII (except section 248) of subchapter B (section 241 and following, relating to the deduction for dividends received by corporations, etc.) shall not be allowed.
• 26 U.S.C. § 545(b)(3)

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  (3) The special deductions for corporations provided in part VIII (except section 248) of subchapter B (section 241 and following, relating to the deduction for dividends received by corporations, etc.) shall not be allowed.
• 26 U.S.C. § 832(c)(12)

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  (12) the special deductions allowed by part VIII of subchapter B (sec. 241 and following, relating to dividends received); and
• 26 U.S.C. § 834(c)(7)

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  (7) The special deductions allowed by part VIII (except section 248) of subchapter B (sec. 241 and following, relating to dividends received). In applying section 246(b) (relating to limitation on aggregate amount of deductions for dividends received) for purposes of this paragraph, the reference in such section to “taxable income” shall be treated as a reference to “taxable investment income”.
• 26 U.S.C. § 852(b)(2)(C)

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  (C) The deductions for corporations provided in part VIII (except section 248) in subchapter B (section 241 and following, relating to the deduction for dividends received, etc.) shall not be allowed.
• 26 U.S.C. § 857(b)(2)(A)

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  (A) The deductions for corporations provided in part VIII (except section 248) of subchapter B (section 241 and following, relating to the deduction for dividends received, etc.) shall not be allowed.