There is a newer version of the US Code
2013 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter B - Computation of Taxable Income (§§ 61 - 291)
Table Of Contents
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Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income Table Of Contents |
Date | 2013 |
Laws in Effect as of Date | January 16, 2014 |
Positive Law | No |
Disposition | standard |
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Part | |
I. | Definition of gross income, adjusted gross income, taxable income, etc. |
II. | Items specifically included in gross income. |
III. | Items specifically excluded from gross income. |
IV. | Determination of marital status.1 |
V. | Deductions for personal exemptions. |
VI. | Itemized deductions for individuals and corporations. |
VII. | Additional itemized deductions for individuals. |
VIII. | Special deductions for corporations. |
IX. | Items not deductible. |
X. | Terminal railroad corporations and their shareholders. |
XI. | Special rules relating to corporate preference items. |
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