COMPUTATION OF TAXABLE INCOME
- TAXABLE YEARS BEGINNING PRIOR TO JANUARY 1, 1986 (§ 1.274-5A)
- REGULATIONS APPLICABLE TO CERTAIN BONDS SOLD PRIOR TO JULY 8, 1997 (§§ 1.148-1A — 1.148-11A)
- ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS (§§ 1.211-1 — 1.221-2)
- DEDUCTIONS FOR PERSONAL EXEMPTIONS (§§ 1.151-1 — 1.154)
- DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, AND TAXABLE INCOME (§§ 1.61-1 — 1.67-4)
- ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS (§§ 1.161-1 — 1.167)
- ITEMS NOT DEDUCTIBLE (§§ 1.261-1 — 1.267)
- ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME (§§ 1.101-1 — 1.108)
- ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME (§§ 1.71-1 — 1.72-13)
- SPECIAL DEDUCTIONS FOR CORPORATIONS (§§ 1.241-1 — 1.245A)
- TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS (§§ 1.141-1 — 1.149)
- TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS (§§ 1.281-1 — 1.282-1.300)