[USC02] 26 USC 241: Allowance of special deductions
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26 USC 241: Allowance of special deductions Text contains those laws in effect on September 20, 2020
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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§241. Allowance of special deductions

In addition to the deductions provided in part VI (sec. 161 and following), there shall be allowed as deductions in computing taxable income the items specified in this part.

(Aug. 16, 1954, ch. 736, 68A Stat. 72 .)