Public Law 119-93 (05/19/2026)

Part I Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.

Browse 0 units and 8 sections in Part I Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. of Title 26.

Sections in Part I

§ 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