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