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Sec. 241. Allowance of special deductions. [242. Repealed.] 243. Dividends received by corporations. 244. Dividends received on certain preferred stock. 245. Dividends received from certain foreign corporations. 246. Rules applying to deductions for dividends received. 246A. Dividends received deduction reduced where portfolio stock is debt financed. 247. Dividends paid on certain preferred stock of public utilities. 248. Organizational expenditures. 249. Limitation on deduction of bond premium on repurchase. [250. Repealed.]

1990—Pub. L. 101–508, title XI, § 11801(b)(4),Nov. 5, 1990, 104 Stat. 1388–522, struck out item 250 “Certain payments to the National Railroad Passenger Corporation”.
1984—Pub. L. 98–369, div. A, title I, § 51(b),July 18, 1984, 98 Stat. 564, added item 246A.
1976—Pub. L. 94–455, title XIX, § 1901(b)(1)(AA),Oct. 4, 1976, 90 Stat. 1792, struck out item 242 “Partially tax-exempt interest”.
1970—Pub. L. 91–518, title IX, § 901(b),Oct. 30, 1970, 84 Stat. 1342, added item 250.
1969—Pub. L. 91–172, title IV, § 414(b),Dec. 30, 1969, 83 Stat. 613, added item 249.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 2492012112-95 [Sec.] 1108(a), (b)126 Stat. 154
§ 249nt new2012112-95 [Sec.] 1108(c)126 Stat. 154


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