eLaws | eCases | Code of Federal Regulations | Federal Register | Federal Courts |

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle A. Income Taxes

Chapter 1. NORMAL TAXES AND SURTAXES

SubChapter B. Computation of Taxable Income

SubChapter B. Computation of Taxable Income

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

Amendments

Amendments

1982—Pub. L. 97–248, title II, § 204(c)(2), Sept. 3, 1982, 96 Stat. 427, added item for part XI.

1977—Pub. L. 95–30, title I, § 101(e)(3), May 23, 1977, 91 Stat. 135, substituted “Determination of marital status” for “Standard deduction for individuals” in item for part IV.

1976—Pub. L. 94–455, title XIX, § 1901(b)(4)(C), Oct. 4, 1976, 90 Stat. 1793, substituted “taxable income, etc.” for “and taxable income.” in item for part I.

1962—Pub. L. 87–870, § 1(b), Oct. 23, 1962, 76 Stat. 1160, added item for part X.