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

Search Part I full text →

• §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