United States Code/Title 26/Chapter 1/Subchapter B/Part I
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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
Part I—Definition of gross income, adjusted gross income, taxable income, etc.
Section 61—Gross income defined- Section 62—Adjusted gross income defined
- Section 63—Taxable income defined
- Section 64—Ordinary income defined
- Section 65—Ordinary loss defined
- Section 66—Treatment of community income
- Section 67—2-percent floor on miscellaneous itemized deductions
- Section 68—Overall limitation on itemized deductions
