Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

Ask me to translate this law into plain English

Get a weekly summary of what Congress did, delivered every Sunday.

About
How Congress Works
Quiz
Congress Wrapped
Support Us
Roadmap
Health
Privacy Policy
Terms of Service

WhiteHouse.wiki•SCOTUS.wiki

Congress.wiki Alpha

Color Theme:

This is not an official government website.

© 2026 PLEJ LC. All rights reserved.

Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 241. — Allowance of special deductions · Congress.wiki

U.S. Code/Title 26/§ 241

Title 26

26

Title overview Search title All titles

26 U.S.C. § 241.Chapter 1

§ 241

Allowance of special deductions

Title 26

1 min read

Subchapter: Computation of Taxable Income

Need the full chapter outline? Open Chapter 1 to browse every section without loading the entire chapter explorer on this page.

Back to Chapter 1 Previous: § 226 Next: § 243

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.

Release: pl-119-83 (2026-04-13)