2018 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter B - Computation of Taxable Income
Table of Contents

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Table of Contents
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.


Publication Title United States Code, 2018 Edition, 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
Subchapter B - Computation of Taxable Income
- Table Of Contents
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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