26 USC 67
§ 67 - 2-percent floor on miscellaneous itemized deductions
- § 67 - 2-percent floor on miscellaneous itemized deductions
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date
- 1-Year Delay in Treatment of Publicly Offered Regulated Investment Companies Under 2-Percent Floor
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