Sections
- Subtitle a - Income Taxes .
- Subtitle b - Estate and Gift Taxes .
- Subtitle C - Employment Taxes .
- Subtitle D - Miscellaneous Excise Taxes .
- Subtitle e - Alcohol, Tobacco, and Certain Other Excise Taxes .
- Subtitle f - Procedure and Administration .
- Subtitle g - the Joint Committee on Taxation .
- Subtitle h - Financing of Presidential Election Campaigns .
- Subtitle I - Trust Fund Code .
- Subtitle j - Coal Industry Health Benefits .
- Subtitle k - Group Health Plan Requirements .
Subtitle a - Income Taxes .
26 USC Chapter 1 (26 US CODE Chapter 1) - Normal Taxes and Surtaxes .
Subchapter b - Computation of Taxable Income .
Part III - Items Specifically Excluded From Gross Income .
26 USC 139 - Sec. 139. Disaster relief payments
26 USC 140 - Sec. 140. Cross references to other Acts
26 USC 104 - Sec. 104. Compensation for injuries or sickness
26 USC 105 - Sec. 105. Amounts received under accident and health plans
26 USC 106 - Sec. 106. Contributions by employer to accident and health plans
26 USC 107 - Sec. 107. Rental value of parsonages
Part IV - tax Exemption Requirements for State and Local Bonds .
Subpart a - Private Activity Bonds .
26 USC 141 - Sec. 141. Private activity bond; qualified bond
26 USC 142 - Sec. 142. Exempt facility bond
26 USC 145 - Sec. 145. Qualified 501(c)(3) bond
26 USC 146 - Sec. 146. Volume cap
26 USC 147 - Sec. 147. Other requirements applicable to certain private activity bonds
Subpart b - Requirements Applicable to all State and Local Bonds .
26 USC 148 - Sec. 148. Arbitrage
26 USC 149 - Sec. 149. Bonds must be registered to be tax exempt; other requirements
Subpart C - Definitions and Special Rules .
26 USC 150 - Sec. 150. Definitions and special rules
Part V - Deductions for Personal Exemptions .
26 USC 151 - Sec. 151. Allowance of deductions for personal exemptions
26 USC 152 - Sec. 152. Dependent defined
26 USC 153 - Sec. 153. Cross references
Part VI - Itemized Deductions for Individuals and Corporations .
26 USC 169 - Sec. 169. Amortization of pollution control facilities
26 USC 170 - Sec. 170. Charitable, etc., contributions and gifts
26 USC 171 - Sec. 171. Amortizable bond premium
26 USC 172 - Sec. 172. Net operating loss deduction
26 USC 173 - Sec. 173. Circulation expenditures
26 USC 174 - Sec. 174. Research and experimental expenditures
26 USC 175 - Sec. 175. Soil and water conservation expenditures
26 USC 176 - Sec. 176. Payments with respect to employees of certain foreign corporations
26 USC 178 - Sec. 178. Amortization of cost of acquiring a lease
