Part VIII - SPECIAL DEDUCTIONS FOR CORPORATIONS
- Section 241 - Allowance of special deductions
- Section 242 - Repealed
- Section 243 - Dividends received by corporations
- Section 244 - Repealed
- Section 245 - Dividends received from certain foreign corporations
- Section 245A - Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- Section 246 - Rules applying to deductions for dividends received
- Section 246A - Dividends received deduction reduced where portfolio stock is debt financed
- Section 247 - Contributions to Alaska Native Settlement Trusts
- Section 248 - Organizational expenditures
- Section 249 - Limitation on deduction of bond premium on repurchase
- Section 250 - Foreign-derived intangible income and global intangible low-taxed income