Gross income defined.
Adjusted gross income defined.
Taxable income defined.
Ordinary income defined.
Ordinary loss defined.
Treatment of community income.
2-percent floor on miscellaneous itemized deductions.
Overall limitation on itemized deductions.
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.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.