26 USC 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 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)
Amendments
1982—Pub. L. 97–248, title II, § 204(c)(2),Sept. 3, 1982, 96 Stat. 427, added item for part XI.
1977—Pub. L. 95–30, title I, § 101(e)(3),May 23, 1977, 91 Stat. 135, substituted “Determination of marital status” for “Standard deduction for individuals” in item for part IV.
1976—Pub. L. 94–455, title XIX, § 1901(b)(4)(C),Oct. 4, 1976, 90 Stat. 1793, substituted “taxable income, etc.” for “and taxable income.” in item for part I.
1962—Pub. L. 87–870, § 1(b),Oct. 23, 1962, 76 Stat. 1160, added item for part X.
Footnotes
[1] Part heading amended by Pub. L. 99–514without corresponding amendment of analysis.
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