There is a newer version of the US Code
1996 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
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Publication Title | United States Code, 1994 Edition, Supplement 2, 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 CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income |
Contains | sections 61 to 291 |
Date | 1996 |
Laws in Effect as of Date | January 6, 1997 |
Positive Law | No |
Disposition | standard |
- 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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