Part VIII – Special Deductions For Corporations

Special Deductions For Corporations

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part VIII

Details

• Reference: Part VIII
• Legend: Special Deductions For Corporations
• USCode Year: 2013

Provision Content

Amendments

1990—Pub. L. 101–508, title XI, §11801(b)(4), Nov. 5, 1990, 104 Stat. 1388–522, struck out item 250 Certain payments to the National Railroad Passenger Corporation.

1984—Pub. L. 98–369, div. A, title I, §51(b), July 18, 1984, 98 Stat. 564, added item 246A.

1976—Pub. L. 94–455, title XIX, §1901(b)(1)(AA), Oct. 4, 1976, 90 Stat. 1792, struck out item 242 Partially tax-exempt interest.

1970—Pub. L. 91–518, title IX, §901(b), Oct. 30, 1970, 84 Stat. 1342, added item 250.

1969—Pub. L. 91–172, title IV, §414(b), Dec. 30, 1969, 83 Stat. 613, added item 249.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-217 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-217, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-198 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-198, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-213 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-213, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-198A in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-198A, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VIII/Section 241 – Allowance of Special Deductions
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VIII/Section 242 – [Repealed. Pub. L. 94-455, Title XIX, §1901(A)(33), Oct. 4, 1976, 90 Stat. 1769]
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VIII/Section 243 – Dividends Received By Corporations
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VIII/Section 244 – Dividends Received On Certain Preferred Stock
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VIII/Section 245 – Dividends Received From Certain Foreign Corporations
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VIII/Section 246 – Rules Applying to Deductions For Dividends Received
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VIII/Section 246A – Dividends Received Deduction Reduced Where Portfolio Stock Is Debt Financed
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VIII/Section 247 – Dividends Paid On Certain Preferred Stock of Public Utilities
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VIII/Section 248 – Organizational Expenditures
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VIII/Section 249 – Limitation On Deduction of Bond Premium On Repurchase
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VIII/Section 250 – [Repealed. Pub. L. 101-508, Title XI, §11801(A)(15), Nov. 5, 1990, 104 Stat. 1388-520]