Subchapter B - COMPUTATION OF TAXABLE INCOME
- Part I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. (§§ 61 — 68)
- Part II - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME (§§ 71 — 91)
- Part III - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME (§§ 101 — 140)
- Part IV - TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS (§§ 141 — 150)
- Part V - DEDUCTIONS FOR PERSONAL EXEMPTIONS (§§ 151 — 153)
- Part VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS (§§ 161 — 199A)
- Part VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS (§§ 211 — 224)
- Part VIII - SPECIAL DEDUCTIONS FOR CORPORATIONS (§§ 241 — 250)
- Part IX - ITEMS NOT DEDUCTIBLE (§§ 261 — 280H)
- Part X - TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS (§ 281)
- Part XI - SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS (§ 291)