TABLE OF CONTENTS C H A P T E R 1. N o r m a l Taxes and Surtaxes—Continued " '•' SUBCHAPTER B. C o m p u t a t i o n of taxable income—Continued Part III. Items specifically excluded from gross income—Con. Sec. 105. A m o u n t s received under accident and health plans--_ Sec. 106. C o n t r i b u t i o n s by employer to accident and health plans __- — — _ Sec. 107. R e n t a l value of parsonages Sec. 108. Income from discharge of indebtedness Sec. 109. Improvements by lessee on lessor's property. _ Sec. 110. Income taxes paid by lessee corporation. Sec. 111. Recovery of b a d debts, prior taxes, and delinquency a m o u n t s Sec. 112. Certain c o m b a t p a y of m e m b e r s of the Armed Forces Sec. 113. Mustering-out payments for members of the Armed Forces Sec. 114. Sports programs conducted for the American National R e d Cross Sec. 115. I n c o m e of States, municipalities, etc Sec. 116. Partial exclusion of dividends received by individuals . Sec. 117. Scholarships and fellowship g r a n t s •. Sec. 118. Contributions to the capital of a corporation. _ • Sec. 119. Meals or lodging furnished for convenience of employer Sec. 120. S t a t u to r y subsistence allowance received by police Sec. 121. Cross references to other acts Part IV. Standard deduction for individuals. Sec. 141. Standard deduction Sec. 142. Individuals not eligible for standard deduction Sec. 143. Determination of marital s t a t u s Sec. 144. Election of standard deduction Sec. 145. Cross references Part V. Deductions for personal exemptions. Sec. 151. Allowance of deductions for personal exemptions Sec. 152. D e p e n d e n t defined Sec. 153. Determination of marital s t a t u s Sec. 154. Cross references Part VI. Itemized deductions for individuals and corporations. Sec. 161. Allowance of deductions Sec. 162. Trade or business expenses Sec. 163. Interest Sec. 164. Taxes Sec. 165. Losses Sec. 166. Bad debt s ._--. Sec. 167. Depreciation Sec. 168. Amortization of emergency facilities Sec. 169. Amortization of grain-storage facilities Sec. 170. Charitable, etc., contributions and gifts Sec. 171. Amortizable bond p r e m i u m Sec. 172. N e t operating loss deduction Sec. 173. Circulation expenditures Sec. 174. Research and experimental expenditures Sec. 175. Soil and water conservation expenditures Part VII. Additional itemized deductions for individuals. Sec. 211. Allowance of deductions Sec. 212. Expenses for production of income Sec. 213. Medical, dental, etc., expenses Sec. 214. Expenses for care of certain dependents Sec. 215. Alimony, etc., payments Sec. 216. A m o u n t s representing taxes and interest paid to cooperative housing corporation Sec. 217. Cross references
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