FEDERAL · 26 U.S.C. · Chapter 1
Allowance of special deductions
Current through Pub. L. 119-102
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.
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 241 (Allowance of special deductions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Wachovia Bank of North Carolina, N.A. v. Johnson
26 S.W.3d 621 (Court of Appeals of Tennessee, 2000)
Dart Industries, Inc. v. Clark
657 A.2d 1062 (Supreme Court of Rhode Island, 1995)
Colgate-Palmolive Co. v. Florida Department of Revenue
988 So. 2d 1212 (District Court of Appeal of Florida, 2008)
Motlow v. United States
35 F.2d 90 (Eighth Circuit, 1929)
Mangiaracina v. United States
40 F.2d 164 (Eighth Circuit, 1930)
(PS) Haymore v. United States
(E.D. California, 2025)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 72.)