US 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