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26 U.S.C. § 241

Title 26 Chapter 1 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
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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.

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