2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter B - Computation of Taxable Income (Sections 61 - 291)
Table of Contents

View Metadata
Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
- Table Of Contents
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard

Download PDF

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.

        

Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.