26 USC Subtitle A, CHAPTER 1, Subchapter B, PART VIII: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter B, PART VIII: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART VIII-SPECIAL DEDUCTIONS FOR CORPORATIONS
Jump To: MiscellaneousAmendments

PART VIII-SPECIAL DEDUCTIONS FOR CORPORATIONS

Sec.
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Repealed.]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Repealed.]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 certain 10-percent owned foreign corporations.1

        

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 intangible income and global intangible low-taxed income.

        

Editorial Notes

Amendments

2017- Pub. L. 115–97, title I, §§13821(b)(2), 14101(e)(3), 14202(b)(4), Dec. 22, 2017, 131 Stat. 2181 , 2192, 2216, added items 245A, 247, and 250.

2014- Pub. L. 113–295, div. A, title II, §221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043 , struck out item 244 "Dividends received on certain preferred stock" and item 247 "Dividends paid on certain preferred stock of public utilities".

1990- Pub. L. 101–508, title XI, §11801(b)(4), Nov. 5, 1990, 104 Stat. 1388–522 , struck out item 250 "Certain payments to the National Railroad Passenger Corporation".

1984- Pub. L. 98–369, div. A, title I, §51(b), July 18, 1984, 98 Stat. 564 , added item 246A.

1976- Pub. L. 94–455, title XIX, §1901(b)(1)(AA), Oct. 4, 1976, 90 Stat. 1792 , struck out item 242 "Partially tax-exempt interest".

1970- Pub. L. 91–518, title IX, §901(b), Oct. 30, 1970, 84 Stat. 1342 , added item 250.

1969- Pub. L. 91–172, title IV, §414(b), Dec. 30, 1969, 83 Stat. 613 , added item 249.

1 So in original. Does not conform to section catchline.