{"data":{"id":"us/26-u.s.c.-241","jurisdiction":"us","citation":"26 U.S.C. § 241","heading":"Allowance of special deductions","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"9f9b0fb1656f8286f1ae3ddfc56d876bd27afb9e4bfd067426b772b957ae3fa5","source_id":"us","stale":true,"prev":"us/26-u.s.c.-226","next":"us/26-u.s.c.-242"},"notice":"GroundRules: Original legal text. Not legal advice."}