US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 241: Allowance of special deductions

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 1—NORMAL TAXES AND SURTAXES

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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