Title 26
SECTION 1.241-1
1.241-1 Allowance of special deductions.
§ 1.241-1 Allowance of special deductions.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.