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

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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
Subchapter B - Computation of Taxable Income
- Table Of Contents
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo

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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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