Definition of gross income, adjusted gross income, taxable income, etc.
Items specifically included in gross income.
Items specifically excluded from gross income.
Determination of marital status.
Part heading amended by Pub. L. 99–514without corresponding amendment of analysis.
Deductions for personal exemptions.
Itemized deductions for individuals and corporations.
Additional itemized deductions for individuals.
Special deductions for corporations.
Items not deductible.
Terminal railroad corporations and their shareholders.
Special rules relating to corporate preference items.
Footnotes  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.