SPECIAL DEDUCTIONS FOR CORPORATIONS
- Section 1.241-1 - Allowance of special deductions
- Section 1.242-1 - Deduction for partially tax-exempt interest
- Section 1.243-1 - Deduction for dividends received by corporations
- Section 1.243-2 - Special rules for certain distributions
- Section 1.243-3 - Certain dividends from foreign corporations
- Section 1.243-4 - Qualifying dividends
- Section 1.243-5 - Effect of election
- Section 1.245-1 - Dividends received from certain foreign corporations
- Section 1.245A(e)-1 - Special rules for hybrid dividends
- Section 1.245A-1 - 1.245A-4 - Reserved
- Section 1.245A-5 - Limitation of section 245A deduction and section 954(c)(6) exception
- Section 1.245A-6 - Coordination of extraordinary disposition and disqualified basis rules
- Section 1.245A-7 - Coordination rules for simple cases
- Section 1.245A-8 - Coordination rules for complex cases
- Section 1.245A-9 - Other rules and definitions
- Section 1.245A-10 - Examples
- Section 1.245A-11 - Applicability dates
- Section 1.246-1 - Deductions not allowed for dividends from certain corporations
- Section 1.246-2 - Limitation on aggregate amount of deductions
- Section 1.246-3 - Exclusion of certain dividends
- Section 1.246-4 - Dividends from a DISC or former DISC
- Section 1.246-5 - Reduction of holding periods in certain situations
- Section 1.247-1 - Deduction for dividends paid on preferred stock of public utilities
- Section 1.248-1 - Election to amortize organizational expenditures
- Section 1.249-1 - Limitation on deduction of bond premium on repurchase
- Section 1.250-0 - Table of contents
- Section 1.250-1 - Introduction
- Section 1.250(a)-1 - Deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI)
- Section 1.250(b)-1 - Computation of foreign-derived intangible income (FDII)
- Section 1.250(b)-2 - Qualified business asset investment (QBAI)
- Section 1.250(b)-3 - Foreign-derived deduction eligible income (FDDEI) transactions
- Section 1.250(b)-4 - Foreign-derived deduction eligible income (FDDEI) sales
- Section 1.250(b)-5 - Foreign-derived deduction eligible income (FDDEI) services
- Section 1.250(b)-6 - Related party transactions
- Section 1.245A(d)-1 - Disallowance of foreign tax credit or deduction