
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC241]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
               Subchapter B--Computation of Taxable Income
 
             PART VIII--SPECIAL DEDUCTIONS FOR CORPORATIONS
 
Sec. 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.)

                  Section Referred to in Other Sections

    This section is referred to in section 535 of this title.
