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

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