United States Code/Title 26/Chapter 1/Subchapter A

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United States Code
the United States Government
Title 26, Subtitle A, Chapter 1, Subchapter B. Computation of taxable income
See Cornell Law School

Title 26—Internal Revenue Code
Subtitle A—Income Taxes
Chapter 1—Normal Taxes and Surtaxes
Subchapter A—Determination of Tax Liability