Public Law 119-93 (05/19/2026)

Subchapter B Computation of Taxable Income

Browse 11 parts and 0 sections in Subchapter B Computation of Taxable Income of Title 26.

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Part I Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. Part II Items Specifically Included in Gross Income Part III Items Specifically Excluded FROM Gross Income Part IV TAX Exemption Requirements for State and Local Bonds Part V Deductions for Personal Exemptions Part VI Itemized Deductions for Individuals and Corporations Part VII Additional Itemized Deductions for Individuals Part VIII Special Deductions for Corporations Part IX Items NOT Deductible Part X Terminal Railroad Corporations and Their Shareholders Part XI Special Rules Relating to Corporate Preference Items