United States Code/Title 26/Chapter 1/Subchapter B

Title 26—Internal Revenue Code

Subtitle A—Income Taxes

Chapter 1—Normal Taxes and Surtaxes

Subchapter B—Computation of Taxable Income


 * (2/8) Part I—Definition of gross income, adjusted gross income, taxable income, etc
 * Part II—Items specifically included in gross income
 * Part III—Items specifically excluded from gross income
 * Part IV—Tax Exemption Requirements for State and Local Bonds
 * Part V—Deductions for personal exemptions
 * Part VI—Itemized deductions for individuals and corporations
 * Part VII—Additional itemized deductions for individuals
 * Part VIII—Special deductions for corporations
 * Part IX—Items not deductible
 * Part X—Terminal railroad corporations and their shareholders
 * Part XI—Special rules relating to corporate preference items