Special Deductions for Corporations
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.241-1 Allowance of special deductions.
- § 1.242-1 Deduction for partially tax-exempt interest.
- § 1.243-1 Deduction for dividends received by corporations.
- § 1.243-2 Special rules for certain distributions.
- § 1.243-3 Certain dividends from foreign corporations.
- § 1.243-4 Qualifying dividends.
- § 1.243-5 Effect of election.
- § 1.245-1 Dividends received from certain foreign corporations.
- §§ 1.245A-1--1.245A-4 [Reserved]
- § 1.245A-5 Limitation of section 245A deduction and section 954(c)(6) exception.
- § 1.245A-6 Coordination of extraordinary disposition and disqualified basis rules.
- § 1.245A-7 Coordination rules for simple cases.
- § 1.245A-8 Coordination rules for complex cases.
- § 1.245A-9 Other rules and definitions.
- § 1.245A-10 Examples.
- § 1.245A-11 Applicability dates.
- § 1.245A(d)-1 Disallowance of foreign tax credit or deduction.
- § 1.245A(e)-1 Special rules for hybrid dividends.
- § 1.246-1 Deductions not allowed for dividends from certain corporations.
- § 1.246-2 Limitation on aggregate amount of deductions.
- § 1.246-3 Exclusion of certain dividends.
- § 1.246-4 Dividends from a DISC or former DISC.
- § 1.246-5 Reduction of holding periods in certain situations.
- § 1.247-1 Deduction for dividends paid on preferred stock of public utilities.
- § 1.248-1 Election to amortize organizational expenditures.
- § 1.249-1 Limitation on deduction of bond premium on repurchase.
- § 1.250-0 Table of contents.
- § 1.250-1 Introduction.
- § 1.250(a)-1 Deduction for foreign-derived intangible income (FDII) and global…
- § 1.250(b)-1 Computation of foreign-derived intangible income (FDII).
- § 1.250(b)-2 Qualified business asset investment (QBAI).
- § 1.250(b)-3 Foreign-derived deduction eligible income (FDDEI) transactions.
- § 1.250(b)-4 Foreign-derived deduction eligible income (FDDEI) sales.
- § 1.250(b)-5 Foreign-derived deduction eligible income (FDDEI) services.
- § 1.250(b)-6 Related party transactions.
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