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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter B

Subchapter B — Computation of Taxable Income (Sections 61 to 291)

Part I — Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. (Sections 61 to 68)

Part II — Items Specifically Included In Gross Income (Sections 72 to 91)

Part III — Items Specifically Excluded From Gross Income (Sections 101 to 140)

Part IV — Tax Exemption Requirements for State and Local Bonds (Sections 141 to 150)

Part V — Deductions for Personal Exemptions (Sections 151 to 153)

Part VI — Itemized Deductions for Individuals and Corporations (Sections 161 to 199A)

Part VII — Additional Itemized Deductions for Individuals (Sections 211 to 226)

Part VIII — Special Deductions for Corporations (Sections 241 to 250)

Part IX — Items not Deductible (Sections 261 to 280H)

Part X — Terminal Railroad Corporations and Their Shareholders (Section 281)

Part XI — Special Rules Relating to Corporate Preference Items (Section 291)

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