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.
 

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