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U.S Code last checked for updates: May 21, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter B
Part VIII
§ 241. Allowance of special deductions
[§ 242. Repealed.
§ 243. Dividends received by corporations
[§ 244. Repealed.
§ 245. Dividends received from certain foreign corporations
§ 245A. Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
§ 246. Rules applying to deductions for dividends received
§ 246A. Dividends received deduction reduced where portfolio stock is debt financed
§ 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 income
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