26 C.F.R. § 1.241-1 Allowance of special deductions.
Title 26 - Internal Revenue
A corporation, in computing its taxable income, is allowed as deductions the items specified in Part VIII (section 242 and following), Subchapter B, Chapter 1 of the Code, in addition to the deductions provided in part VI (section 161 and following) Subchapter B, Chapter 1 of the Code.
Title 26: Internal Revenue
PART 1—INCOME TAXES
Special Deductions for Corporations
§ 1.241-1 Allowance of special deductions.
