Date of Download: Sep 14, 2001

USCA (United States Code Annotated)

26 USCA S 62

Copr. © West 2001 No Claim to Orig. U.S. Govt. Works

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 26 U.S.C.A. § 62  This document has been updated.  Use KEYCITE.

I.R.C. § 62

UNITED STATES CODE ANNOTATED

TITLE 26. INTERNAL REVENUE CODE

SUBTITLE A--INCOME TAXES

CHAPTER 1--NORMAL TAXES AND SURTAXES

SUBCHAPTER B--COMPUTATION OF TAXABLE INCOME

PART I--DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME,

ETC.

Copr. © West Group 2001.  No claim to Orig. U.S. Govt. Works.

Current through P.L. 107-11, approved 5-28-01

§ 62. Adjusted gross income defined

 (a) General rule.--For purposes of this subtitle, the term "adjusted gross income" means, in the case of an individual, gross income minus the following