US Code - Part I: Definition of gross income, adjusted gross income, taxable income, etc.

Search US Code - Part I: Definition of gross income, adjusted gross income, taxable income, etc.

• Section 61 Gross income defined
• Section 62 Adjusted gross income defined
• Section 63 Taxable income defined
• Section 64 Ordinary income defined
• Section 65 Ordinary loss defined
• Section 66 Treatment of community income
• Section 67 2-percent floor on miscellaneous itemized deductions
• Section 68 Overall limitation on itemized deductions