Public Law 119-88 (05/04/2026)
Part VIII Special Deductions for Corporations
Browse 0 units and 12 sections in Part VIII Special Deductions for Corporations of Title 26.
Sections in Part VIII
§ 241
Allowance of special deductions
§ 242
Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]
§ 243
Dividends received by corporations
§ 244
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043]
§ 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