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United States Code
U.S. Code most recently checked for updates: Jun 03, 2023
All Titles
Title 26
Subtitle A
Chapter 1
Subchapter B
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
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