Subchapter B
- Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS (§§ 6B.0101 — 6B.0119)
- Section .0200 - STATE AND FEDERAL DIFFERENCES (§ 6B.0201-.0202)
- Section .0300 - PERSONAL EXEMPTION (§§ 6B.0301-.0312 — 6B.0320-.0321)
- Section .0400 - ANNUITIES AND PENSIONS (§ 6B.0401-.0408)
- Section .0500 - DIVORCED OR SEPARATED PERSONS (§§ 6B.0501 — 6B.0502-.0520)
- Section .0600 - TAX CREDITS (§§ 6B.0601-.0603 — 6B.0613)
- Section .0700 - ACTIVE AND RESERVE DUTY MILITARY PAY (§§ 6B.0701-.0706 — 6B.0707-.0708)
- Section .0800 - INSTALLMENT SALES (§§ 6B.0801 — 6B.0802-.0806)
- Section .0900 - SALE OF PRINCIPAL RESIDENCE (§§ 6B.0901-.0908 — 6B.0911)
- Section .1000 - PRIVATE ANNUITY TRANSACTIONS (§§ 6B.1001 — 6B.1002-.1004)
- Section .1100 - INVOLUNTARY CONVERSION (§§ 6B.1101 — 6B.1102-.1112)
- Section .1200 - COST BASIS OF PROPERTY (§ 6B.1201-.1203)
- Section .1300 - TENANCY BY THE ENTIRETY (§§ 6B.1301-.1305 — 6B.1306)
- Section .1400 - INCOME AND DEDUCTIONS OF DECEDENTS (§ 6B.1401-.1404)
- Section .1500 - STOCK DIVIDENDS AND STOCK RIGHTS (§§ 6B.1501 — 6B.1502-.1505)
- Section .1600 - BASIS OF DIVESTED STOCK (§ 6B.1601-.1602)
- Section .1700 - EXEMPT INCOME (§§ 6B.1701-.1706 — 6B.1749-.1752)
- Section .1800 - SCHOLARSHIP AND FELLOWSHIP GRANTS (§§ 6B.1801 — 6B.1802)
- Section .1900 - EMPLOYEE DEATH BENEFITS (§ 6B.1901-.1903)
- Section .2000 - DEPRECIATION AND DEPLETION (§§ 6B.2001-.2002 — 6B.2003-.2004)
- Section .2100 - CONSERVATION AND LAND CLEARING (§§ 6B.2101 — 6B.2102)
- Section .2200 - TRAVEL EXPENSES (§§ 6B.2201 — 6B.2204)
- Section .2300 - EDUCATION EXPENSES (§§ 6B.2301-.2302 — 6B.2303)
- Section .2400 - MOVING EXPENSES (§§ 6B.2401-.2402 — 6B.2404)
- Section .2500 - RETIREMENT PLANS (§§ 6B.2501 — 6B.2504)
- Section .2600 - CARRY OVER LOSS (§§ 6B.2601 — 6B.2603-.2604)
- Section .2700 - INTEREST DEDUCTION (§§ 6B.2701-.2708 — 6B.2711-.2713)
- Section .2800 - TAXES PAID (§ 6B.2801-.2806)
- Section .2900 - CASUALTY AND THEFT LOSSES (§§ 6B.2901 — 6B.2902-.2915)
- Section .3000 - CONTRIBUTIONS (§§ 6B.3001-.3008 — 6B.3009)
- Section .3100 - MEDICAL EXPENSES (§ 6B.3101-.3111)
- Section .3200 - PENALTIES: INDIVIDUAL INCOME TAX (§§ 6B.3201-.3202 — 6B.3208-.3209)
- Section .3300 - ACCOUNTING PERIODS AND METHODS (§ 6B.3301-.3305)
- Section .3400 - STATUTE OF LIMITATIONS AND FEDERAL CHANGES (§§ 6B.3401 — 6B.3408)
- Section .3500 - PARTNERSHIPS (§§ 6B.3501 — 6B.3529)
- Section .3600 - LIFE ESTATE AND REMAINDER INTEREST (§ 6B.3601-.3611)
- Section .3700 - ESTATES AND TRUSTS (§§ 6B.3701 — 6B.3725)
- Section .3800 - MISCELLANEOUS RULES (§§ 6B.3801-.3803 — 6B.3804)
- Section .3900 - NONRESIDENTS AND PART YEAR RESIDENTS (§§ 6B.3901 — 6B.3906)
- Section .4000 - S CORPORATION (§§ 6B.4001-.4002 — 6B.4008)
- Section .4100 - TAXABLE STATUS OF DISTRIBUTIONS FROM REGULATED INVESTMENT COMPANIES (§§ 6B.4101 — 6B.4104-.4105)