26 CFR 1.241-1 – Allowance of special deductions
Current as of: 2024 | Check for updates
|
Other versions
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.