CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter B— Computation of Taxable Income
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- 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
Get a plain-English answer with a citation back to this text.
Ask AI about this code