Article 2. Special Deductions
- § 24401. Allowance of Special Deductions. [Repealed]
- § 24402. Dividends, Extent Deductible.
- § 24404. Cooperative Associations.
- § 24405. Cooperative or Mutual Associations Not Principally Engaged in Selling Tangible Personal Property.
- § 24407–24409. Election to Amortize Organizational Expenditures.
- § 24411. Deduction for Certain Dividends.