26 U.S.C. § 241 (2024)

This is the official text of 26 U.S.C. § 241 (2024), part of Federal (US Code)’s United States Code — the codified general and permanent federal statutes of the United States, organized into more than 50 numbered titles by subject.

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Allowance of special deductions

Official statutory 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.)

Status: in_force · Read it on the official government site

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