PART VIII—SPECIAL DEDUCTIONS FOR CORPORATIONS (§§ 241—250)
- § 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 Repealed.]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 Repealed.]