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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 241 Allowance of special deductions us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 241 26 U.S.C. § 241 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s241 data/legal/raw/us/code/title-26/usc26.xml 76dae480cdd1a1195bb2ee2076f3e8062035947f12d134d187366cfa327428ac a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 43a4b3c22fce7be93ef6c7c37f390a3fea1ecb2598009b6544ab0b163918d3b8 2026-07-04 official
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26 U.S.C. § 241 - Allowance of special deductions

Text

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.)