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

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

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part I

Details

• Reference: Part I
• Legend: Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.
• USCode Year: 2013

Provision Content

Amendments

1990—Pub. L. 101–508, title XI, §11103(d), Nov. 5, 1990, 104 Stat. 1388–407, added item 68.

1986—Pub. L. 99–514, title I, §132(d), Oct. 22, 1986, 100 Stat. 2116, added item 67.

1984—Pub. L. 98–369, div. A, title IV, §424(b)(2)(C), July 18, 1984, 98 Stat. 803, struck out where spouses live apart in item 66.

1980—Pub. L. 96–605, title I, §101(b), Dec. 28, 1980, 94 Stat. 3522, added item 66.

1976—Pub. L. 94–455, title XIX, §1901(b)(4)(A), (B), Oct. 4, 1976, 90 Stat. 1793, substituted TAXABLE INCOME, ETC. for AND TAXABLE INCOME in part heading, and added items 64 and 65.

U.S. Encyclopedia of Law Coverage

Subpart G – Credit Against Regular Tax For Prior Year Minimum Tax Liability in the Legal Encyclopedia: Income Taxes

In this entry about Subpart G – Credit Against Regular Tax For Prior Year Minimum Tax Liability, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-56 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-56, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-59B in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-59B, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-57 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-57, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter B/Part I/Section 61 – Gross Income Defined
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part I/Section 62 – Adjusted Gross Income Defined
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part I/Section 63 – Taxable Income Defined
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part I/Section 64 – Ordinary Income Defined
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part I/Section 65 – Ordinary Loss Defined
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part I/Section 66 – Treatment of Community Income
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part I/Section 67 – 2-Percent Floor On Miscellaneous Itemized Deductions
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part I/Section 68 – Overall Limitation On Itemized Deductions