Internal Revenue Code:Sec. 241. Allowance of special deductions
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART VIII - SPECIAL DEDUCTIONS FOR CORPORATIONS
Statute
Sec. 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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 72.)
References
SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 535 of this title.