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26 U.S. Code 62 - Adjusted gross income defined
The term adjusted gross income means, in the case of an individual, gross income minus the following deductions.
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2017 Schedule 8812 (Form 1040A or 1040)
Enter the total of the amounts from Form 1040, lines. 27 and 58, plus any taxes that you identified using code. UT and entered on line 62. 1040A filers
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Adjusted Gross Income Defined 26 CFR 1.62-2
Section 62(a)(2)(A) of the Code and 1.62-2(b) of the Income Tax Regulations provide that, for purposes of determining adjusted gross income, an employee
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