Notes on definition of gross income, adjusted gross income, taxable income, etc. : US Code - Notes

Search Notes on definition of gross income, adjusted gross income, taxable income, etc. : US Code - Notes

Sec.
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.

AMENDMENTS
1990 - Pub. L. 101-508, title XI, Sec. 11103(d), Nov. 5, 1990,
104 Stat. 1388-407, added item 68.
1986 - Pub. L. 99-514, title I, Sec. 132(d), Oct. 22, 1986, 100
Stat. 2116, added item 67.
1984 - Pub. L. 98-369, div. A, title IV, Sec. 424(b)(2)(C), July
18, 1984, 98 Stat. 803, struck out "where spouses live apart" in
item 66.
1980 - Pub. L. 96-605, title I, Sec. 101(b), Dec. 28, 1980, 94
Stat. 3522, added item 66.
1976 - Pub. L. 94-455, title XIX, Sec. 1901(b)(4)(A), (B), Oct.
4, 1976, 90 Stat. 1793, substituted "TAXABLE INCOME, ETC." for "AND
TAXABLE INCOME" in part heading, and added items 64 and 65.