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)
Table of Contents

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Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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.
- Table Of Contents
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard

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Sec.
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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