Subchapter B –

Computation of Taxable Income

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter B

Details

• Reference: Subchapter B
• Legend: Computation of Taxable Income
• USCode Year: 2013

Provision Content

Amendments

1982—Pub. L. 97–248, title II, §204(c)(2), Sept. 3, 1982, 96 Stat. 427, added item for part XI.

1977—Pub. L. 95–30, title I, §101(e)(3), May 23, 1977, 91 Stat. 135, substituted Determination of marital status for Standard deduction for individuals in item for part IV.

1976—Pub. L. 94–455, title XIX, §1901(b)(4)(C), Oct. 4, 1976, 90 Stat. 1793, substituted taxable income, etc. for and taxable income. in item for part I.

1962—Pub. L. 87–870, §1(b), Oct. 23, 1962, 76 Stat. 1160, added item for part X.

U.S. Encyclopedia of Law Coverage

Subpart G – Credit Against Regular Tax For Prior Year Minimum Tax Liability in the Legal Encyclopedia: Income Taxes

In this entry about Subpart G – Credit Against Regular Tax For Prior Year Minimum Tax Liability, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-56 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-56, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-59B in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-59B, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-57 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-57, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter B/Part I – Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II – Items Specifically Included In Gross Income
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IV – Tax Exemption Requirements For State and Local Bonds
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX – Items Not Deductible
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part V – Deductions For Personal Exemptions
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII – Additional Itemized Deductions For Individuals
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VIII – Special Deductions For Corporations
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part X – Terminal Railroad Corporations and Their Shareholders
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part XI – Special Rules Relating To Corporate Preference Items