Subchapter 4 - COMPUTATION OF TAX LIABILITY
- Section 26-51-401 - Tax year - Accounting method
- Section 26-51-402 - Tax year - Basis for determining liability
- Section 26-51-403 - Income generally
- Section 26-51-404 - Gross income generally
- Section 26-51-405 - Partnership income
- Section 26-51-406 - Income to beneficiaries of trusts and estates
- Section 26-51-407 - Financial institutions
- Section 26-51-408 - Dividends of financial institutions taxable
- Section 26-51-409 - Federal Subchapter S adopted
- Section 26-51-410 - Inventory
- Section 26-51-411 - Gain or loss - Sale of property
- Section 26-51-412 - Gain or loss - Exchange of property
- Section 26-51-413 - Corporate liquidations
- Section 26-51-414 - Deferred compensation plans
- Section 26-51-415 - Deductions - Interest
- Section 26-51-416 - Deductions - Taxes
- Section 26-51-417 - Deductions - Alimony or separate maintenance
- Section 26-51-418 - Deductions - Child with disability - Definitions
- Section 26-51-419 - Deductions - Charitable contributions
- Section 26-51-420 - Deductions - Education service cooperative contributions
- Section 26-51-421 - [Repealed]
- Section 26-51-422 - Deductions - Fair market value of donated artistic, literary, and musical creations
- Section 26-51-423 - Deductions - Expenses
- Section 26-51-424 - Deductions - Losses
- Section 26-51-425 - Deductions - Worthless debts
- Section 26-51-426 - Deductions - Reserve for bad debts or liabilities
- Section 26-51-427 - Deductions - Net operating loss carryover - Definitions
- Section 26-51-428 - [See Note] Depreciation - Deductions - Expensing of property
- Section 26-51-429 - Deductions - Depletion allowances
- Section 26-51-430 - Deductions - Standard deduction - Definition
- Section 26-51-431 - Items not deductible in net income computation
- Section 26-51-432 - 26-51-434 - [Repealed]
- Section 26-51-435 - Nonresidents or part-year residents
- Section 26-51-436 - Deductions - Limitations
- Section 26-51-437 - Miscellaneous itemized deductions - Definition
- Section 26-51-438 - [Repealed]
- Section 26-51-439 - Capitalization of certain expenses
- Section 26-51-440 - Federal Subchapter M adopted - Definition
- Section 26-51-441 - Transferred
- Section 26-51-442 - Sale of property to comply with conflict-of-interest requirements
- Section 26-51-443 - Allocation of unstated interest - Foregone interest
- Section 26-51-444 - Deductions - Soil and water conservation
- Section 26-51-445 - Adoption expenses
- Section 26-51-446 - Long-term intergenerational security
- Section 26-51-447 - Deductions - Tuition to postsecondary educational institutions - Definition
- Section 26-51-448 - Educational individual retirement accounts
- Section 26-51-449 - Transferred
- Section 26-51-450 - Deductions - Small business guaranty fees - Definition
- Section 26-51-451, 26-51-452 - Transferred
- Section 26-51-453 - Health savings accounts
- Section 26-51-454 - Transferred
- Section 26-51-455 - Transferred
- Section 26-51-456 - Transferred
- Section 26-51-457 - Claim of right
- Section 26-51-458 - Deduction - Volunteer firefighter - Definition
- Section 26-51-459 - Teacher's classroom investment deduction - Definitions
- Section 26-51-460 - Opportunity zones - Definition
- Section 26-51-461 - Deduction - Research and development