26 U.S. Code Chapter 1, Subchapter B - Computation of Taxable Income

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Part I. Definition of gross income, adjusted gross income, taxable income, etc. II. Items specifically included in gross income. III. Items specifically excluded from gross income. IV. Determination of marital status. [1]    Part heading amended by Pub. L. 99–514without corresponding amendment of analysis. V. Deductions for personal exemptions. VI. Itemized deductions for individuals and corporations. VII. Additional itemized deductions for individuals. VIII. Special deductions for corporations. IX. Items not deductible. X. Terminal railroad corporations and their shareholders. XI. Special rules relating to corporate preference items.
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.

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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 622012112-240 [Sec.] 201(a)126 Stat. 2323
§ 62nt new2012112-240 [Sec.] 201(b)126 Stat. 2323
§ 682012112-240 [Sec.] 101(b)(2)(A)126 Stat. 2316
§ 722012112-141 [Sec.] 100121(c)126 Stat. 914
§ 792012112-141 [Sec.] 40242(d)126 Stat. 861
§ 1012012112-239 [Sec.] 1086(b)(3)(B)126 Stat. 1968
§ 1082012112-240 [Sec.] 202(a)126 Stat. 2323
§ 108nt new2012112-240 [Sec.] 202(b)126 Stat. 2323
§ 121nt repealed2012112-240 [Sec.] 101(a)(2)126 Stat. 2315
§ 1322012112-240 [Sec.] 203(a)126 Stat. 2323
§ 132nt new2012112-240 [Sec.] 203(b)126 Stat. 2323
§ 142nt2012112-240 [Sec.] 303(a)126 Stat. 2329
§ 142nt new2012112-240 [Sec.] 303(b)126 Stat. 2329
§ 1472012112-95 [Sec.] 1105(a)126 Stat. 152
§ 147nt new2012112-95 [Sec.] 1105(b)126 Stat. 152
§ 1512012112-240 [Sec.] 101(b)(2)(B)126 Stat. 2317
§ 1632012112-240 [Sec.] 204(a), (b)126 Stat. 2323
§ 163nt new2012112-240 [Sec.] 204(c)126 Stat. 2323
§ 1642012112-240 [Sec.] 205(a)126 Stat. 2323
§ 164nt new2012112-240 [Sec.] 205(b)126 Stat. 2323
§ 1682012112-240 [Sec.] 410(b)(1), (2)126 Stat. 2342, 2343
§ 1682012112-240 [Sec.] 331(c)-(e)(3)126 Stat. 2336, 2337
§ 168nt new2012112-240 [Sec.] 410(b)(3)126 Stat. 2343
§ 1682012112-240 [Sec.] 410(a)(1)126 Stat. 2342
§ 168nt new2012112-240 [Sec.] 410(a)(2)126 Stat. 2342
§ 168nt new2012112-240 [Sec.] 331(f)126 Stat. 2337
§ 1682012112-240 [Sec.] 331(a)126 Stat. 2335
§ 1682012112-240 [Sec.] 311(a)126 Stat. 2330
§ 1682012112-240 [Sec.] 312(a)126 Stat. 2330
§ 1682012112-240 [Sec.] 313(a)126 Stat. 2330
§ 168nt new2012112-240 [Sec.] 311(b)126 Stat. 2330
§ 168nt new2012112-240 [Sec.] 312(b)126 Stat. 2330
§ 168nt new2012112-240 [Sec.] 313(b)126 Stat. 2330
§ 1702012112-240 [Sec.] 314(a)126 Stat. 2330
§ 170nt new2012112-240 [Sec.] 314(b)126 Stat. 2330
§ 1702012112-240 [Sec.] 206(a), (b)126 Stat. 2324
§ 170nt new2012112-240 [Sec.] 206(c)126 Stat. 2324
§ 1792012112-240 [Sec.] 315(a)-(d)126 Stat. 2330, 2331
§ 179nt new2012112-240 [Sec.] 315(e)126 Stat. 2331
§ 179E2012112-240 [Sec.] 316(a)126 Stat. 2331
§ 179Ent new2012112-240 [Sec.] 316(b)126 Stat. 2331
§ 1812012112-240 [Sec.] 317(a)126 Stat. 2331
§ 181nt new2012112-240 [Sec.] 317(b)126 Stat. 2331
§ 1992012112-240 [Sec.] 318(a)126 Stat. 2331
§ 199nt new2012112-240 [Sec.] 318(b)126 Stat. 2331
§ 2192013113-22 [Sec.] 1127 Stat. 492
§ 2222012112-240 [Sec.] 207(a)126 Stat. 2324
§ 222nt new2012112-240 [Sec.] 207(b)126 Stat. 2324
§ 2492012112-95 [Sec.] 1108(a), (b)126 Stat. 154
§ 249nt new2012112-95 [Sec.] 1108(c)126 Stat. 154

 

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