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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.241-1

§ 1.241-1. Allowance of special deductions.

48 words·~1 min read·/us/cfr/t26/s§ 1.241-1·

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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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