There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter B - Computation of Taxable Income (Sections 61 - 291)
Part I - Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. (Sections 61 - 68)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. |
Contains | sections 61 to 68 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Sec. 61 - Gross income defined
- Sec. 62 - Adjusted gross income defined
- Sec. 63 - Taxable income defined
- Sec. 64 - Ordinary income defined
- Sec. 65 - Ordinary loss defined
- Sec. 66 - Treatment of community income
- Sec. 67 - 2-percent floor on miscellaneous itemized deductions
- Sec. 68 - Overall limitation on itemized deductions
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