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NOTES:


Part I. Definition of gross income, adjusted gross income, taxable income, etc. II. Items specifically included in gross income. III. Items specifically excluded from gross income. IV. Determination of marital status.[1]    Part heading amended by Pub. L. 99–514 without corresponding amendment of analysis. V. Deductions for personal exemptions. VI. Itemized deductions for individuals and corporations. VII. Additional itemized deductions for individuals. VIII. Special deductions for corporations. IX. Items not deductible. X. Terminal railroad corporations and their shareholders. XI. Special rules relating to corporate preference items.

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.

Footnotes
[1] Part heading amended by Pub. L. 99–514 without corresponding amendment of analysis.


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