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U.S Code last checked for updates: Nov 22, 2024
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Title 26
Subtitle A
Chapter 1
Subchapter 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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