Title 26, Internal Revenue CodeRelease 119-102
§241 Allowance of Special Deductions
Title 26 › Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VIII — SPECIAL DEDUCTIONS FOR CORPORATIONS › § 241
Summary
Allows additional deductions beyond those listed in Part VI (section 161 and following). The items described in this part can also be deducted when figuring taxable income.
Full Legal Text
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 241
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102