TITLE II
TAX ON
INCOME
CHAPTER V
COMPUTATION
OF TAXABLE INCOME
SEC.
31. Taxable Income Defined. - The
term taxable income means the pertinent items of gross income specified
in this Code, less the deductions and/or personal and additional
exemptions,
if any, authorized for such types of income by this Code or other
special
laws.
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Harvard
Computer Systems, Inc.