26 USC tA - Computation of Taxable Income

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U.S Code last checked for updates: May 14, 2025

All TitlesTitle 26Subtitle AChapter 1Subchapter B

Part I [§ 61 - § 68] - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

Part II [§ 71 - § 91] - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

Part III [§ 101 - § 140] - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Part IV [§ 141 - § 150] - TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS

Part V [§ 151 - § 153] - DEDUCTIONS FOR PERSONAL EXEMPTIONS

Part VI [§ 161 - § 199A] - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

Part VII [§ 211 - § 224] - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

Part VIII [§ 241 - § 250] - SPECIAL DEDUCTIONS FOR CORPORATIONS

Part IX [§ 261 - § 280H] - ITEMS NOT DEDUCTIBLE

Part X [§ 281 - § 281] - TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS

Part XI [§ 291 - § 291] - SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS

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