26 U.S.C. § 241 – Allowance of special deductions | Midpage
§ 241
26 U.S.C. § 241
Allowance of special deductions
(Aug. 16, 1954, ch. 736, 68A Stat. 72.)
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.