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

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PART VIII-SPECIAL DEDUCTIONS FOR CORPORATIONS

Sec.

241.

Allowance of special deductions.

[242.

Repealed.]

243.

Dividends received by corporations.

244.

Dividends received on certain preferred stock.

245.

Dividends received from certain foreign corporations.

246.

Rules applying to deductions for dividends received.

246A.

Dividends received deduction reduced where portfolio stock is debt financed.

247.

Dividends paid on certain preferred stock of public utilities.

248.

Organizational expenditures.

249.

Limitation on deduction of bond premium on repurchase.

[250.

Repealed.]

Amendments

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.