Title 26 — Internal Revenue CodeRelease 119-73
§241 Allowance of special deductions
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VIII— - SPECIAL DEDUCTIONS FOR CORPORATIONS › § 241
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Title 26, §241
Internal Revenue Code — Source: USLM XML via OLRC
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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Citation
26 U.S.C. § 241
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73