1. Deductions from Gross Income -- 2. Taxation of resident citizens and resident aliens -- 3.Taxation of Non-Resident Aliens Engaged in trade or business -- 4. Individual taxpayers exempt from income tax -- 5. Taxation of domestic corporations -- 6. Taxation of resident foreign corporation -- 7. Taxation of non-resident foreign corporations -- 8. Improperly Accumulated earnings of corporations -- 9. Exemption from tax on corporations -- 10. Taxation of partnerships -- 11. Taxation of general professional partnerships -- 12. Withholding Tax.