US Code - Part VIII: Special deductions for corporations

Section 241 Allowance of special deductions
Section 242 Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]
Section 243 Dividends received by corporations
Section 244 Dividends received on certain preferred stock
Section 245 Dividends received from certain 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 Dividends paid on certain preferred stock of public utilities
Section 248 Organizational expenditures
Section 249 Limitation on deduction of bond premium on repurchase
Section 250 Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(15), Nov. 5, 1990, 104 Stat. 1388-520]

Additional itemized deductions for individuals

Computation of taxable income

Items not deductible