---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schB/ptI"
level: "part"
label: "Part I"
heading: "Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc."
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schB-ptI"
sections_count: 8
---

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

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter B — Computation of Taxable Income

## Sections

- [§61. Gross income defined](/usc/26/61.md)
- [§62. Adjusted gross income defined](/usc/26/62.md)
- [§63. Taxable income defined](/usc/26/63.md)
- [§64. Ordinary income defined](/usc/26/64.md)
- [§65. Ordinary loss defined](/usc/26/65.md)
- [§66. Treatment of community income](/usc/26/66.md)
- [§67. 2-percent floor on miscellaneous itemized deductions](/usc/26/67.md)
- [§68. Overall limitation on itemized deductions](/usc/26/68.md)