Part VIII — Special Deductions for Corporations
- §241 Allowance of special deductions
- §242 Repealed.
- §243 Dividends received by corporations
- §244 Repealed.
- §245 Dividends received from certain foreign corporations
- §245A Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- §246 Rules applying to deductions for dividends received
- §246A Dividends received deduction reduced where portfolio stock is debt financed
- §247 Contributions to Alaska Native Settlement Trusts
- §248 Organizational expenditures
- §249 Limitation on deduction of bond premium on repurchase
- §250 Foreign-derived deduction eligible income and net CFC tested income