- 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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26 U.S. Code Subtitle A Chapter 1 Subchapter B - Computation of Taxable Income
Editorial Notes
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.