1. Collections
  2. United States Code
  3. Title 26
  4. A
  5. Chapter 1
  6. Subchapter B

Part I

Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.

61Gross income defined62Adjusted gross income defined63Taxable income defined64Ordinary income defined65Ordinary loss defined66Treatment of community income672-percent floor on miscellaneous itemized deductions68Overall limitation on itemized deductions
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