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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter B—Computation of...
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PART I—DEFINITION OF GROSS INCOME, ADJUSTED GRO...
PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. (§§ 61 – 68)
§ 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