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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
26 USC Part I
26 USC Part I
DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC
October 30, 2020
§
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
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