Subchapter B — Computation of Taxable Income

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• Pt. I Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. §§61 to 68
• Pt. II Items Specifically Included in Gross Income §§71 to 91
• Pt. III Items Specifically Excluded from Gross Income §§101 to 140
• Pt. IV Tax Exemption Requirements for State and Local Bonds §§141 to 150
• Pt. V Deductions for Personal Exemptions §§151 to 153
• Pt. VI Itemized Deductions for Individuals and Corporations §§161 to 199A
• Pt. VII Additional Itemized Deductions for Individuals §§211 to 226
• Pt. VIII Special Deductions for Corporations §§241 to 250
• Pt. IX Items Not Deductible §§261 to 280H
• Pt. X Terminal Railroad Corporations and Their Shareholders §281
• Pt. XI Special Rules Relating to Corporate Preference Items §291