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e-CFR data is current as of September 28, 2020

Title 26Chapter ISubchapter APart 1 → §1.241-1


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.241-1   Allowance of special deductions.

A corporation, in computing its taxable income, is allowed as deductions the items specified in Part VIII (section 242 and following), Subchapter B, Chapter 1 of the Code, in addition to the deductions provided in part VI (section 161 and following) Subchapter B, Chapter 1 of the Code.

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