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[Section 242: Repealed.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[Section 244: Repealed.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