US CODE: Title 26,PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

§ 61. Gross income defined

§ 62. Adjusted gross income defined

§ 63. Taxable income defined

§ 64. Ordinary income defined

§ 65. Ordinary loss defined

§ 66. Treatment of community income

§ 67. 2-percent floor on miscellaneous itemized deductions

§ 68. Overall limitation on itemized deductions

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