PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. (§§ 61—68)
- § 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