Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 241
Allowance of special deductions
Official textgovinfo.govlast amended
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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Nearby sections (25 sections)
- 213 · Medical, dental, etc., expenses
- 214 · [§214. Repealed. Pub. L. 94–455, title V, §504(b)(1), Oct. 4,…
- 215 · [§215. Repealed. Pub. L. 115–97, title I, §11051(a), Dec. 22,…
- 216 · Deduction of taxes, interest, and business depreciation by…
- 217 · Moving expenses
- 218 · [§218. Repealed. Pub. L. 95–600, title I, §113(a)(1), Nov. 6,…
- 219 · Retirement savings
- 220 · Archer MSAs
- 221 · Interest on education loans
- 222 · [§222. Repealed. Pub. L. 116–260, div. EE, title I, §104(b)(1),…
- 223 · Health savings accounts
- 224 · Cross reference
- 241 · Allowance of special deductions
- 242 · [§242. Repealed. Pub. L. 94–455, title XIX, §1901(a)(33), Oct. 4,…
- 243 · Dividends received by corporations
- 244 · [§244. Repealed. Pub. L. 113–295, div. A, title II,…
- 245 · Dividends received from certain foreign corporations
- 245A · Deduction for foreign source-portion of dividends received by…
- 246 · Rules applying to deductions for dividends received
- 246A · Dividends received deduction reduced where portfolio stock is…
- 247 · Contributions to Alaska Native Settlement Trusts
- 248 · Organizational expenditures
- 249 · Limitation on deduction of bond premium on repurchase
- 250 · Foreign-derived intangible income and global intangible low-taxed…
- 261 · General rule for disallowance of deductions