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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Definition of Gross Income, Adjusted Gross Income, and Taxable Income |
§ 1.63-2 - Cross reference.
Latest version.
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§ 1.63-2 Cross reference.
For rules with respect to charitable contribution deductions for nonitemizing taxpayers, see section 63 (b)(1)(C) and (i) and section 170(i) of the Internal Revenue Code of 1954.
[T.D. 8002, 49 FR 50666, Dec. 31, 1984]