ERISAAPPLE Posted January 15, 2019 Share Posted January 15, 2019 OK, I am having one of those moments where I think I am going crazy. I didn't know where to post this, so I selected this board. Section 1 taxes "taxable income." Section 63 defines "taxable income" by reference to gross income in Section 61 minus deductions. I know the deductions for AGI are not taxable, but I can't find that connection in the IRC. Where does the definition of AGI in Section 62 fit into all this? I know it is an above-the-line deduction, and I know this is very simple on the 1040, but where is the missing-link code section? Link to comment Share on other sites More sharing options...
PeterN Posted July 9, 2021 Share Posted July 9, 2021 Ever get any responses to this? Link to comment Share on other sites More sharing options...
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