Statutory Text
26 U.S.C. § 241 — Allowance of special deductions
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 Sec. 241 - Allowance of special deductions From the U.S. Government Publishing Office, www.gpo.gov
§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.
(Aug. 16, 1954, ch. 736, 68A Stat. 72.)
Source: uscode.house.gov — public domain
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Citation
26 U.S.C. § 241
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The statutory text of 26 U.S.C. § 241 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C. — public domain
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