Subchapter B—Computation of Taxable Income (§§ 61—291)
- PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. (§§ 61—68)
- PART II—ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME (§§ 71—90)
- PART III—ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME (§§ 101—140)
- PART IV—TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS (§§ 141—150)
- PART V—DEDUCTIONS FOR PERSONAL EXEMPTIONS (§§ 151—153)
- PART VI—ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS (§§ 161—199)
- PART VII—ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS (§§ 211—224)
- PART VIII—SPECIAL DEDUCTIONS FOR CORPORATIONS (§§ 241—250)
- PART IX—ITEMS NOT DEDUCTIBLE (§§ 261—280H)
- PART X—TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS (§ 281)
- PART XI—SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS (§ 291)