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United States Code
Title 26
A
Chapter 1
Subchapter B
Part I
Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.
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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