Question:

Which section$($s$)$ and subsection$($s$)$ of the Internal Revenue Code $($IRC$)$ defines the types of interest income that are taxable and non$-$taxable $($taxexempt$)$ for your client's individual income tax return?

Note: correctly formatted IRC response$/$example: IRC$$1245($a$)q,$ "IRC Section $1245,$ Subsection $($a$)"$