Title 26Part

Part I—Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.

Contents

  1. § 61. Gross income defined
  2. § 62. Adjusted gross income defined
  3. § 63. Taxable income defined
  4. § 64. Ordinary income defined
  5. § 65. Ordinary loss defined
  6. § 66. Treatment of community income
  7. § 67. 2-percent floor on miscellaneous itemized deductions
  8. § 68. Overall limitation on itemized deductions