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  4. TITLE 26 - INTERNAL REVENUE...
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  6. Subtitle A—Income Taxes (§§...
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  8. CHAPTER 1—NORMAL TAXES AND ...
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  10. Subchapter B—Computation of Taxable Income (§§ ...


Subchapter B—Computation of Taxable Income (§§ 61 – 291)


  • PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. (§§ 61 – 68)
  • PART II—ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME (§§ 71 – 91)
  • 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 – 199A)
  • 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)
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