Special Deductions for Corporations
241Allowance of special deductions242Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]Repealed243Dividends received by corporations244Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043]Repealed245Dividends received from certain foreign corporations245ADeduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations246Rules applying to deductions for dividends received246ADividends received deduction reduced where portfolio stock is debt financed247Contributions to Alaska Native Settlement Trusts248Organizational expenditures249Limitation on deduction of bond premium on repurchase250Foreign-derived deduction eligible income and net CFC tested income