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PART I⁠—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. — Front Matter

Chap.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.

Editorial Notes

Amendments

1990⁠—Pub. L. 101–508, title XI, § 11103(d), Nov. 5, 1990, 104 Stat. 1388–407, added item 68.

1986⁠—Pub. L. 99–514, title I, § 132(d), Oct. 22, 1986, 100 Stat. 2116, added item 67.

1984⁠—Pub. L. 98–369, div. A, title IV, § 424(b)(2)(C), July 18, 1984, 98 Stat. 803, struck out “where spouses live apart” in item 66.

1980⁠—Pub. L. 96–605, title I, § 101(b), Dec. 28, 1980, 94 Stat. 3522, added item 66.

1976⁠—Pub. L. 94–455, title XIX, § 1901(b)(4)(A), (B), Oct. 4, 1976, 90 Stat. 1793, substituted “TAXABLE INCOME, ETC.” for “AND TAXABLE INCOME” in part heading, and added items 64 and 65.