{"identifier":"/us/usc/t26/s241","title":26,"num":"\u00a7\u202f241.","heading":"Allowance of special deductions","text":"\u00a7\u202f241.\nAllowance of special deductions\nIn 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.","url":"https://projectusc.org/usc/t26/s241.html","content":[{"t":"sec","id":"/us/usc/t26/s241","children":[{"t":"num","text":"\u00a7\u202f241."},{"t":"heading","text":"Allowance of special deductions"},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}