Subchapter B. Computation of Taxable Income
- 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