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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter B—Computation of...
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PART VIII—SPECIAL DEDUCTIONS FOR CORPORATIONS (...
PART VIII—SPECIAL DEDUCTIONS FOR CORPORATIONS (§§ 241 – 250)
§ 241. Allowance of special deductions
[§ 242. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]
§ 243. Dividends received by corporations
[§ 244. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043]
§ 245. Dividends received from certain foreign corporations
§ 245A. Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
§ 246. Rules applying to deductions for dividends received
§ 246A. Dividends received deduction reduced where portfolio stock is debt financed
§ 247. Contributions to Alaska Native Settlement Trusts
§ 248. Organizational expenditures
§ 249. Limitation on deduction of bond premium on repurchase
§ 250. Foreign-derived intangible income and global intangible low-taxed income