§250. Foreign-derived deduction eligible income and net CFC tested income — Inbound Citations
26 U.S.C. § 250
Cited by 6 provisions in release 119-102.
Citations to 26 U.S.C. § 250 as a whole
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(I) taxable income computed without regard to the deductions under this section and sections 199A and 250, over
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(9) The deduction under section 250 shall not be allowed.
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(1) Except as provided in paragraph (2), the aggregate amount of the deductions allowed by section 243(a)(1), subsection2 (a) and2 (b) of section 245, and section 250 shall not exceed the percentage determined under paragraph (3) of the taxable income computed without regard to the deductions allowed by sections 172, 199A, 243(a)(1), subsection2 (a) and2 (b) of section 245, and 250, without regard to any adjustment under section 1059, and without regard to any capital loss carryback to the taxable year under section 1212(a)(1).
Citations to §250(a)(1)(B)
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(A) any deduction allowed under section 250(a)(1)(B) (and any deduction allowed under section 164(a)(3) for taxes imposed on amounts described in section 250(a)(1)(B)) to such income,