Special Deductions for Corporations

Sections

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