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Title 26

Displaying title 26, up to date as of 9/10/2026. Title 26 was last amended 9/08/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. Special Deductions for Corporations   View Full Text
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eCFR Content

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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Special Deductions for Corporations1.241-1 – 1.250(b)-6
§ 1.241-1Allowance of special deductions.
§ 1.242-1Deduction for partially tax-exempt interest.
§ 1.243-1Deduction for dividends received by corporations.
§ 1.243-2Special rules for certain distributions.
§ 1.243-3Certain dividends from foreign corporations.
§ 1.243-4Qualifying dividends.
§ 1.243-5Effect of election.
§ 1.245-1Dividends received from certain foreign corporations.
§§ 1.245A-1-1.245A-4 [Reserved]
§ 1.245A-5Limitation of section 245A deduction and section 954(c)(6) exception.
§ 1.245A-6Coordination of extraordinary disposition and disqualified basis rules.
§ 1.245A-7Coordination rules for simple cases.
§ 1.245A-8Coordination rules for complex cases.
§ 1.245A-9Other rules and definitions.
§ 1.245A-10Examples.
§ 1.245A-11Applicability dates.
§ 1.245A(d)-1Disallowance of foreign tax credit or deduction.
§ 1.245A(e)-1Special rules for hybrid dividends.
§ 1.246-1Deductions not allowed for dividends from certain corporations.
§ 1.246-2Limitation on aggregate amount of deductions.
§ 1.246-3Exclusion of certain dividends.
§ 1.246-4Dividends from a DISC or former DISC.
§ 1.246-5Reduction of holding periods in certain situations.
§ 1.247-1Deduction for dividends paid on preferred stock of public utilities.
§ 1.248-1Election to amortize organizational expenditures.
§ 1.249-1Limitation on deduction of bond premium on repurchase.
§ 1.250-0Table of contents.
§ 1.250-1Introduction.
§ 1.250(a)-1Deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI).
§ 1.250(b)-1Computation of foreign-derived intangible income (FDII).
§ 1.250(b)-2Qualified business asset investment (QBAI).
§ 1.250(b)-3Foreign-derived deduction eligible income (FDDEI) transactions.
§ 1.250(b)-4Foreign-derived deduction eligible income (FDDEI) sales.
§ 1.250(b)-5Foreign-derived deduction eligible income (FDDEI) services.
§ 1.250(b)-6Related party transactions.
eCFR Content