26 U.S.C. § 241Chapter 1
§241. Allowance of special deductions
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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
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§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.
Last amended: December 31, 2024
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