26 USC 241: Allowance of special deductions
Text contains those laws in effect on April 24, 2024
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.