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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 244

§ 244. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043]

205 words·~1 min read·/usc/title-26/section-244

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Section, Aug. 16, 1954, ch. 736, 68A Stat. 73; Pub. L. 88–272, title II, § 214(b)(1), Feb. 26, 1964, 78 Stat. 55; Pub. L. 95–600, title III, § 301(b)(3), Nov. 6, 1978, 92 Stat. 2820; Pub. L. 99–514, title VI, § 611(a)(2), Oct. 22, 1986, 100 Stat. 2249; Pub. L. 100–203, title X, § 10221(a)(2), Dec. 22, 1987, 101 Stat. 1330–408; Pub. L. 100–647, title II, § 2004(i)(2), Nov. 10, 1988, 102 Stat. 3603, allowed to corporations as a deduction a percentage of the amount received as dividends on the preferred stock of a public utility.
Connections7 cite this · traces to 4
12 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 73
  • Pub. L. 88–272, title II, § 214(b)(1)
  • 78 Stat. 55
  • Pub. L. 95–600, title III, § 301(b)(3)
  • 92 Stat. 2820
  • Pub. L. 99–514, title VI, § 611(a)(2)
  • 100 Stat. 2249
  • Pub. L. 100–203, title X, § 10221(a)(2)
  • 101 Stat. 1330–408
  • Pub. L. 100–647, title II, § 2004(i)(2)
  • 102 Stat. 3603
Citation graph
cites case law
§ 244
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043]
Stat.×5
U.S.C.×2
U.S.C.§ 247
Pub. L.Public Law 113-295
U.S.C.§ 172
U.S.C.§ 1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 73
Pub. L.Pub. L. 88–272, title II, § 214(b)(1)
Stat.78 Stat. 55
Pub. L.Pub. L. 95–600, title III, § 301(b)(3)
Cites 16 · showing 9Cited by 7 across 2 sources
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