Glossary · IRC §62 · 26 U.S.C. §62

Above-the-Line Deductions

From THE TAX CUTTERY® Guide. Principal treatment in Chapter 3: Deductions — Reducing the Tax Base.

Above-the-Line Deductions — Section 62 deductions subtracted from gross income to arrive at AGI, available regardless of itemizing

In the Guide

This section is treated in Chapter 3, Chapter 2, Chapter 7. The published chapter summary is the source of the definition above. The full reasoning, citations, and worked examples are in the book.

Related in this chapter

IRC §162 — Business Deductions
IRC §179 — Section 179 and Bonus Depreciation

Cite as: Diaz, Paul D. THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition, Chapter 3: Deductions — Reducing the Tax Base. IRC §62 (26 U.S.C. §62). taxguide.tax/irc/62

This is the glossary entry. The chapter itself is in the book. Read a free excerpt, BUY THE BOOK ($299), or get the free Letter.

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