Computation of Taxable Income

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Computation of Taxable Income

Checkout our iOS App for a better way to browser and research.

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