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rwb rule
  • Sec.  61. Gross income defined.
  • Sec.  62. Adjusted gross income defined.
  • Sec.  63. Taxable income defined.
  • Sec.  64. Ordinary income defined.
  • Sec.  65. Ordinary loss defined.
  • Sec.  66. Treatment of community income.
  • Sec.  67. 2-percent floor on miscellaneous itemized deductions.
  • Sec.  68. Overall limitation on itemized deductions.
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(Last updated May 8, 2002)