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Index  » Subtitle A  » Chapter 1  » Subchapter B  » I.R.C. 241

I.R.C. 241
Allowance of special deductions

Current through December 21, 2022 (Pub. L. 117-262)

§ 224 « Browse » § 242

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I.R.C. § 241.  Allowance of special deductions

In addition to the deductions provided in part VI (sec. 161 and following), there shall be allowed as deductions in computing taxable income the items specified in this part.

(Aug. 16, 1954, ch. 736, 68A Stat. 72.)

Regulations for I.R.C. 241 (Return to Top)

§ 1.241-1Allowance of special deductions

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