There is a newer version of the US Code
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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Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| 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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