---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Computation of Taxable Income"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schB"
sections_count: 205
---

# Subchapter B — Computation of Taxable Income

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.](/usc/26/stA-ch1-schB-ptI.md)
- [Part II — Items Specifically Included in Gross Income](/usc/26/stA-ch1-schB-ptII.md)
- [Part III — Items Specifically Excluded from Gross Income](/usc/26/stA-ch1-schB-ptIII.md)
- [Part IV — Tax Exemption Requirements for State and Local Bonds](/usc/26/stA-ch1-schB-ptIV.md)
- [Part V — Deductions for Personal Exemptions](/usc/26/stA-ch1-schB-ptV.md)
- [Part VI — Itemized Deductions for Individuals and Corporations](/usc/26/stA-ch1-schB-ptVI.md)
- [Part VII — Additional Itemized Deductions for Individuals](/usc/26/stA-ch1-schB-ptVII.md)
- [Part VIII — Special Deductions for Corporations](/usc/26/stA-ch1-schB-ptVIII.md)
- [Part IX — Items Not Deductible](/usc/26/stA-ch1-schB-ptIX.md)
- [Part X — Terminal Railroad Corporations and Their Shareholders](/usc/26/stA-ch1-schB-ptX.md)
- [Part XI — Special Rules Relating to Corporate Preference Items](/usc/26/stA-ch1-schB-ptXI.md)