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§ 241. Allowance of special deductions
[§ 242. Repealed.]
§ 243. Dividends received by corporations
§ 244. Dividends received on certain preferred stock
§ 245. Dividends received from certain foreign corporations
§ 246. Rules applying to deductions for dividends received
§ 246A. Dividends received deduction reduced where portfolio stock is debt financed
§ 247. Dividends paid on certain preferred stock of public utilities
§ 248. Organizational expenditures
§ 249. Limitation on deduction of bond premium on repurchase
[§ 250. Repealed.]
PART VIII—SPECIAL DEDUCTIONS FOR CORPORATIONS
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