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 .
Chapter 1 - Normal Taxes and Surtaxes .
Subchapter b - Computation of Taxable Income .
Part I - Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. .
26 USC 63 - Sec. 63. Taxable income defined
26 USC 64 - Sec. 64. Ordinary income defined
26 USC 65 - Sec. 65. Ordinary loss defined
26 USC 66 - Sec. 66. Treatment of community income
26 USC 67 - Sec. 67. 2-percent floor on miscellaneous itemized deductions
26 USC 68 - Sec. 68. Overall limitation on itemized deductions
Part II - Items Specifically Included in Gross Income
26 USC 79 - Sec. 79. Group-term life insurance purchased for employees
26 USC 80 - Sec. 80. Restoration of value of certain securities
26 USC 82 - Sec. 82. Reimbursement for expenses of moving
26 USC 83 - Sec. 83. Property transferred in connection with performance of services
26 USC 84 - Sec. 84. Transfer of appreciated property to political organization
26 USC 85 - Sec. 85. Unemployment compensation
26 USC 86 - Sec. 86. Social security and tier 1 railroad retirement benefits
26 USC 87 - Sec. 87. Alcohol fuel credit
26 USC 88 - Sec. 88. Certain amounts with respect to nuclear decommissioning costs
26 USC 71 - Sec. 71. Alimony and separate maintenance payments
26 USC 89 - (Sec. 89. Repealed. Pub. L. 101-140, title II, Sec. 202(a), Nov. 8, 1989, 103 Stat. 830)
26 USC 90 - Sec. 90. Illegal Federal irrigation subsidies
26 USC 72 - Sec. 72. Annuities; certain proceeds of endowment and life insurance contracts
26 USC 73 - Sec. 73. Services of child
26 USC 74 - Sec. 74. Prizes and awards
26 USC 75 - Sec. 75. Dealers in tax-exempt securities
26 USC 77 - Sec. 77. Commodity credit loans
Part III - Items Specifically Excluded From Gross Income .
26 USC 108 - Sec. 108. Income from discharge of indebtedness
26 USC 109 - Sec. 109. Improvements by lessee on lessor's property
26 USC 110 - Sec. 110. Qualified lessee construction allowances for short-term leases
