26 U.S. Code Chapter 1 - NORMAL TAXES AND SURTAXESSubchapter ADetermination of Tax Liability (159B)Subchapter BComputation of Taxable Income (61291)Subchapter CCorporate Distributions and Adjustments (301391_to_395)Subchapter DDeferred Compensation, Etc. (401436)Subchapter EAccounting Periods and Methods of Accounting (441483)Subchapter FExempt Organizations (501530)Subchapter GCorporations Used to Avoid Income Tax on Shareholders (531565)Subchapter HBanking Institutions (581601)Subchapter INatural Resources (611638)Subchapter JEstates, Trusts, Beneficiaries, and Decedents (641692)Subchapter KPartners and Partnerships (701777)Subchapter LInsurance Companies (801848)Subchapter MRegulated Investment Companies and Real Estate Investment Trusts (851860H_to_860L)Subchapter NTax Based on Income From Sources Within or Without the United States (8611000)Subchapter OGain or Loss on Disposition of Property (10011111)Subchapter PCapital Gains and Losses (12011298)Subchapter QReadjustment of Tax Between Years and Special Limitations (13011351)Subchapter RElection To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (13521359)Subchapter STax Treatment of S Corporations and Their Shareholders (13611379)Subchapter TCooperatives and Their Patrons (13811388)Subchapter UDesignation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (13911397F)Subchapter VTitle 11 Cases (13981399)Subchapter WDistrict of Columbia Enterprise Zone (14001400C)Subchapter XRenewal Communities (1400E1400J)Subchapter YShort-Term Regional Benefits (1400L1400U3)

26 U.S. Code Chapter 1, Subchapter B - Computation of Taxable Income

PART IDEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. (6168)PART IIITEMS SPECIFICALLY INCLUDED IN GROSS INCOME (7190)PART IIIITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME (101140)PART IVTAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS (141150)PART VDEDUCTIONS FOR PERSONAL EXEMPTIONS (151153)PART VIITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS (161199)PART VIIADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS (211224)PART VIIISPECIAL DEDUCTIONS FOR CORPORATIONS (241250)PART IXITEMS NOT DEDUCTIBLE (261280H)PART XTERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS (281)PART XISPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS (291)

26 U.S. Code Chapter 1, Subchapter B, Part II - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME71. Alimony and separate maintenance payments72. Annuities; certain proceeds of endowment and life insurance contracts73. Services of child74. Prizes and awards75. Dealers in tax-exempt securities[76. Repealed.]77. Commodity credit loans78. Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit79. Group-term life insurance purchased for employees80. Restoration of value of certain securities[81. Repealed.]82. Reimbursement for expenses of moving83. Property transferred in connection with performance of services84. Transfer of appreciated property to political organization85. Unemployment compensation86. Social security and tier 1 railroad retirement benefits87. Alcohol and biodiesel fuels credits88. Certain amounts with respect to nuclear decommissioning costs[89. Repealed.]90. Illegal Federal irrigation subsidies

26 U.S. Code Chapter 1, Subchapter B,Part IIIItems Specifically Excluded From Gross Income101. Certain death benefits102. Gifts and inheritances103. Interest on State and local bonds104. Compensation for injuries or sickness105. Amounts received under accident and health plans106. Contributions by employer to accident and health plans107. Rental value of parsonages108. Income from discharge of indebtedness109. Improvements by lessee on lessors property110. Qualified lessee construction allowances for short-term leases111. Recovery of tax benefit items112. Certain combat zone compensation of members of the Armed Forces115. Income of States, municipalities, etc.117. Qualified scholarships118. Contributions to the capital of a corporation119. Meals or lodging furnished for the convenience of the employer120. Amounts received under qualified group legal services plans121. Exclusion of gain from sale of principal residence122. Certain reduced uniformed services retirement pay123. Amounts received under insurance contracts for certain living expenses125. Cafeteria plans126. Certain cost-sharing payments127. Educational assistance programs129. Dependent care assistance programs130. Certain personal injury liability assignments131. Certain foster care payments132. Certain fringe benefits134. Certain military benefits135. Income from United States savings bonds used to pay higher education tuition and fees136. Energy conservation subsidies provided by public utilities137. Adoption assistance programs138. Medicare Advantage MSA139. Disaster relief payments139A. Federal subsidies for prescription drug plans139B. Benefits provided to volunteer firefighters and emergency medical responders139C. COBRA premium assistance139D. Indian health care benefits140. Cross references to other Acts

IRC Provisions Listed In Syllabus Title.

1(a)-(d)Tax imposed.

217 Moving Expenses

1.217-2Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.

61Gross income defined.

102Gifts and Inheritances

104(a)Compensation for injuries or sickness

101(a)Certain death benefits (a) Proceeds of life insurance Ks payable by reason of death.

1001(a)-(c)Determination of amount of and recognition of gain or loss. (a) Computation of gain or loss; (b) Amount realized; (c) Recognition of gain or loss.

105(a)-(b)Amounts received under accident and health plans (a) Amounts attributable to employer contributions... (b) Amounts expended for medical care.

106(a)Contributions by employer to accident and health plans.

79(a)Group-term life insurance purchased for employees.

117Qualified Scholarships

111Recovery of tax benefit items.

7201Attempt to evade or defeat tax. (not in supp)

108(a)Income from discharge of indebtedness (a) Exclusion from gross income.

132Certain Fringe Benefits

1211Limitation on capital losses.

1031Exchange of property held for productive use or investment.

1033Involuntary conversions.

121Exclusion of gain from sale of principal residence.

453(a) and (h)Installment method. (h)Use of installment method by shareholders in certain liquidations.

72(a)-(c)Annuities; certain proceeds of endowment and life insurance contracts

1012Basis of propertycost.

1014Basis of property acquired from a decedent.

1015(a)Basis of property acquired by gifts and transfers in trust.

Regs. 1.1031(a)-1 Property held for productive use in trade or business or for investment.

Regs. 1.1031(b)-1

Regs. 1.1031(d)-1 and -2

170(a),(c),(e)Charitable, etc., contributions and gifts.

163(a), (h)Interest. (h) Disallowance of deduction for personal interest

164(a)-(b)Taxes. (a) General rule; (b) Definitions and special rules

165(a)-(h)Losses. (a) General rule; (b) Amount of Deduction; (c) Limitation on losses of individuals; (d) Wagering losses; (e) Theft losses; (f) Capital losses; (g) Worthless securities; (h) Treatment of casualty gains and losses

213Medical, dental, etc.., expenses.

Regs. 1.170A-1Charitable, etc.., contributions and gifts; allowance of deduction

162(a),(c),(e)-(g)Trade or business expenses. (a) In general; (c) Illegal bribes, kickbacks, and other payments; (e) Denial of deduction for certain lobbying and political expenditures; (f) Fines and penalties; (g) Treble damage payments under the antitrust laws

183Activities not engaged in for profit.

280ADisallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.

212Expenses for production of income.

274(a),(b),(e)Disallowance of certain entertainment, etc., expenses (a) Entertainment, amusement, or recreation; (b) Gifts; (e) Specific exceptions to application of subsection (a).

Regs. 1.162-2,-4,-5.[-2] Traveling Expenses; [-4] Repairs; [-5] Expenses for education; [-17] Reporting and substantiation of certain business expenses of employees.

167(a)-(c)Depreciation. (a) General rule; (b) Cross reference; (c) Basis for depreciation.

168(a)-(e)Accelerated Cost Recovery System (a) General rule; (b) Applicable depreciation method; (c) Applicable recovery period; (d) Applicable convention; (e) Classification of property

441Period for computation of taxable income.

446General rule for methods of accounting.

482Allocation of income and deductions among taxpayers.

469(a)-(d)Passive activity losses and credits limited. (a)Disallowance; (b)Disallowed loss or credit carried to next year; (c) Passive activity defined; (d) Passive activity loss and credit defined.

71Alimony and separate maintenance payments.

1041Transfers of property between spouses or incident to divorce.

151Allowance of deductions for personal exemptions.

152Dependent defined.

Regs. 1.71-1TAlimony and separate maintenance payments (temporary).

1221(a) Capital asset defined.

1222Other terms relating to capital gains and losses.

1223Holding period of property.

1(h) Maximum capital gains rate.