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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter B
Part I
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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