United States Code/Title 26/Chapter 1/Subchapter B
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Title 26—Internal Revenue Code
Subtitle A—Income Taxes
Chapter 1—Normal Taxes and Surtaxes
Subchapter B—Computation of Taxable Income
(2/8) 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
