Part I. DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
- § 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