§248. Organizational expenditures — Inbound Citations

Citations to 26 U.S.C. § 248 as a whole

• 26 U.S.C. § 170(b)(2)(D)(ii)

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  (ii) part VIII (except section 248),
• 26 U.S.C. § 312(n)(3)

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  (3) Sections 173 and 248 shall not apply.
• 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. § 545(b)(4)

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  (4) The net operating loss deduction provided in section 172 shall not be allowed, but there shall be allowed as a deduction the amount of the net operating loss (as defined in section 172(c)) for the preceding taxable year computed without the deductions provided in part VIII (except section 248) of subchapter B.
• 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.
• 26 U.S.C. § 1363(b)(3)

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  (3) section 248 shall apply, and
• 26 U.S.C. § 1375(b)(1)(B)(i)

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  (i) without regard to the deductions allowed by part VIII of subchapter B (other than the deduction allowed by section 248, relating to organization expenditures), and