26 U.S.C.
United States Code, 1994 Edition
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
Table Of Contents
From the U.S. Government Publishing Office, www.gpo.gov

Sec.
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.