26 U.S.C. § 241
Allowance of special deductions
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.
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Cited by 22
- 26 CFR § 1.535-2 — Adjustments to taxable income.
- 26 CFR § 1.545-2 — Adjustments to taxable income.
- 26 CFR § 1.596-1 — Limitation on dividends received deduction.
- 26 CFR § 1.601-1 — Special deduction for bank affiliates.
- 26 CFR § 1.822-5 — Mutual insurance company taxable income.
- 26 CFR § 1.822-8 — Determination of taxable investment income.
- 26 CFR § 1.831-1 — Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies.
- 26 CFR § 1.831-3 — Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual fire insurance companies issuing perpetual policies, and mutual fire or flood insurance companies operating on the basis of premium deposits; taxable years beginning after December 31, 1962.
- 26 CFR § 1.852-3 — Investment company taxable income.
- 26 CFR § 1.863-4 — Certain transportation services.
- 26 CFR § 301.7424-2 — Intervention.
- 26 CFR § 301.7425-1 — Discharge of liens; scope and application; judicial proceedings.
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- 26 CFR § 400.4-1 — Notice required with respect to a nonjudicial sale.
- 26 U.S.C. § 535 — Accumulated taxable income
- 26 U.S.C. § 545 — Undistributed personal holding company income
- 26 U.S.C. § 7424 — Intervention
- 26 U.S.C. § 7425 — Discharge of liens
- 26 U.S.C. § 7810 — Revolving fund for redemption of real property
- 26 U.S.C. § 832 — Insurance company taxable income
- 26 U.S.C. § 834 — Determination of taxable investment income
- 26 U.S.C. § 852 — Taxation of regulated investment companies and their shareholders
- 26 U.S.C. § 857 — Taxation of real estate investment trusts and their beneficiaries
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