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rwb rule
  • Sec.  241. Allowance of special deductions.
  • Sec.  242. Repealed.
  • Sec.  243. Dividends received by corporations.
  • Sec.  244. Dividends received on certain preferred stock.
  • Sec.  245. Dividends received from certain foreign corporations.
  • Sec.  246. Rules applying to deductions for dividends received.
  • Sec.  246A. Dividends received deduction reduced where portfolio stock is debt financed.
  • Sec.  247. Dividends paid on certain preferred stock of public utilities.
  • Sec.  248. Organizational expenditures.
  • Sec.  249. Limitation on deduction of bond premium on repurchase.
  • Sec.  250. Repealed.
bwr rule

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(Last updated May 8, 2002)