Part VIII. Special Deductions For Corporations
Index
- § 241. Allowance of Special Deductions
- § 242. Repealed
- § 243. Dividends Received By Corporations
- § 244. Dividends Received On Certain Preferred Stock
- § 245. Dividends Received From Certain Foreign Corporations
- § 246. Rules Applying to Deductions For Dividends Received
- § 246a. Dividends Received Deduction Reduced Where Portfolio Stock Is Debt Financed
- § 247. Dividends Paid On Certain Preferred Stock of Public Utilities
- § 248. Organizational Expenditures
- § 249. Limitation On Deduction of Bond Premium On Repurchase
- § 250. Repealed