26 USC Subchapter B
Computation of Taxable Income
October 30, 2020
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
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