26 U.S. Code Chapter 1, Subchapter B - Computation of Taxable Income
- PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. (§§ 61–68)
- PART II—ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME (§§ 71–90)
- PART III—ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME (§§ 101–140)
- PART IV—TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS (§§ 141–150)
- PART V—DEDUCTIONS FOR PERSONAL EXEMPTIONS (§§ 151–153)
- PART VI—ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS (§§ 161–199)
- PART VII—ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS (§§ 211–224)
- PART VIII—SPECIAL DEDUCTIONS FOR CORPORATIONS (§§ 241–250)
- PART IX—ITEMS NOT DEDUCTIBLE (§§ 261–280H)
- PART X—TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS (§ 281)
- PART XI—SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS (§ 291)
 Part heading amended by Pub. L. 99–514without corresponding amendment of analysis.
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.
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