26 USC § 241 - Allowance of special deductions

---
identifier: "/us/usc/t26/s241"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 241 - Allowance of special deductions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "241"
section_name: "Allowance of special deductions"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "VIII"
part_name: "SPECIAL DEDUCTIONS FOR CORPORATIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 72.)"
---


# § 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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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 72.)