Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-i/sec.-63/
Timestamp: 2020-02-26 01:38:24
Document Index: 777506172

Matched Legal Cases: ['§ 63', '§102', '§101', '§104', '§102', '§1272', '§1001', '§11101', '§13201', '§1201', '§301', '§411', '§103', '§101', '§3012', '§204', '§706', '§1008', '§221', '§ 63', '§63', '§102', '§101', '§104', '§102', '§1272', '§1001', '§11101', '§13201', '§1201', '§301', '§411', '§103', '§101', '§3012', '§204', '§706', '§1008', '§221']

26 U.S.C. § 63 (2015) - Taxable income defined :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part I - Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. (Sections 61 - 68) Sec. 63 - Taxable income defined
Sec. 63 - Taxable income defined
Contains section 63
Source Credit Aug. 16, 1954, ch. 736, 68A Stat. 18; Pub. L. 95-30, title I, §102(a), May 23, 1977, 91 Stat. 135; Pub. L. 95-600, title I, §101(b), Nov. 6, 1978, 92 Stat. 2769; Pub. L. 97-34, title I, §§104(b), 111(b)(4), 121(b), (c)(2), Aug. 13, 1981, 95 Stat. 189, 194, 196, 197; Pub. L. 99-514, title I, §102(a), title XII, §1272(d)(6), Oct. 22, 1986, 100 Stat. 2099, 2594; Pub. L. 100-647, title I, §1001(b)(1), Nov. 10, 1988, 102 Stat. 3349; Pub. L. 101-508, title XI, §§11101(d)(1)(D), 11801(a)(4), Nov. 5, 1990, 104 Stat. 1388-405, 1388-520; Pub. L. 103-66, title XIII, §13201(b)(3)(D), Aug. 10, 1993, 107 Stat. 459; Pub. L. 105-34, title XII, §1201(a), Aug. 5, 1997, 111 Stat. 993; Pub. L. 107-16, title III, §301(a), (b), (c)(2), June 7, 2001, 115 Stat. 53, 54; Pub. L. 107-147, title IV, §411(e), Mar. 9, 2002, 116 Stat. 46; Pub. L. 108-27, title I, §103(a), May 28, 2003, 117 Stat. 754; Pub. L. 108-311, title I, §101(b), Oct. 4, 2004, 118 Stat. 1167; Pub. L. 110-289, div. C, title I, §3012(a), (b), July 30, 2008, 122 Stat. 2891, 2892; Pub. L. 110-343, div. C, title II, §204(a), title VII, §706(b)(1), (2), Oct. 3, 2008, 122 Stat. 3865, 3922; Pub. L. 111-5, div. B, title I, §1008(c), Feb. 17, 2009, 123 Stat. 318; Pub. L. 113-295, div. A, title II, §221(a)(13), Dec. 19, 2014, 128 Stat. 4039.
Statutes at Large References 91 Stat. 135
92 Stat. 2769
100 Stat. 2099
102 Stat. 3349
111 Stat. 993
115 Stat. 53
116 Stat. 46
118 Stat. 1167
122 Stat. 2891, 3865, 2892
123 Stat. 318
126 Stat. 2315
128 Stat. 4039
Public and Private Laws Public Law 95-30, Public Law 95-600, Public Law 97-34, Public Law 99-514, Public Law 100-647, Public Law 101-508, Public Law 103-66, Public Law 105-34, Public Law 107-16, Public Law 107-17, Public Law 107-147, Public Law 108-27, Public Law 108-311, Public Law 110-289, Public Law 110-343, Public Law 111-5, Public Law 112-240, Public Law 113-295
26 U.S.C. § 63 (2015)
§63. Taxable income defined(a) In general
(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting for "calendar year 1992" in subparagraph (B) thereof—
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(e) Election to itemize(1) In general
(f) Aged or blind additional amounts(1) Additional amounts for the aged
(Aug. 16, 1954, ch. 736, 68A Stat. 18; Pub. L. 95–30, title I, §102(a), May 23, 1977, 91 Stat. 135; Pub. L. 95–600, title I, §101(b), Nov. 6, 1978, 92 Stat. 2769; Pub. L. 97–34, title I, §§104(b), 111(b)(4), 121(b), (c)(2), Aug. 13, 1981, 95 Stat. 189, 194, 196, 197; Pub. L. 99–514, title I, §102(a), title XII, §1272(d)(6), Oct. 22, 1986, 100 Stat. 2099, 2594; Pub. L. 100–647, title I, §1001(b)(1), Nov. 10, 1988, 102 Stat. 3349; Pub. L. 101–508, title XI, §§11101(d)(1)(D), 11801(a)(4), Nov. 5, 1990, 104 Stat. 1388–405, 1388-520; Pub. L. 103–66, title XIII, §13201(b)(3)(D), Aug. 10, 1993, 107 Stat. 459; Pub. L. 105–34, title XII, §1201(a), Aug. 5, 1997, 111 Stat. 993; Pub. L. 107–16, title III, §301(a), (b), (c)(2), June 7, 2001, 115 Stat. 53, 54; Pub. L. 107–147, title IV, §411(e), Mar. 9, 2002, 116 Stat. 46; Pub. L. 108–27, title I, §103(a), May 28, 2003, 117 Stat. 754; Pub. L. 108–311, title I, §101(b), Oct. 4, 2004, 118 Stat. 1167; Pub. L. 110–289, div. C, title I, §3012(a), (b), July 30, 2008, 122 Stat. 2891, 2892; Pub. L. 110–343, div. C, title II, §204(a), title VII, §706(b)(1), (2), Oct. 3, 2008, 122 Stat. 3865, 3922; Pub. L. 111–5, div. B, title I, §1008(c), Feb. 17, 2009, 123 Stat. 318; Pub. L. 113–295, div. A, title II, §221(a)(13), Dec. 19, 2014, 128 Stat. 4039.)