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