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NOTES:


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.

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.


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