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Special Deductions for Corporations | Midpage
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United States Code
Title 26
A
Chapter 1
Subchapter B
Part VIII
Special Deductions for Corporations
241
Allowance of special deductions
243
Dividends received by corporations
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 deduction eligible income and net CFC tested income