US Code - Subchapter B: Computation of taxable income

Search US Code - Subchapter B: Computation of taxable income

• 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