Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 241

Source: decipher.legal/usc/26/241 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)