general deductions
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 848 — for purposes of this section
The term “general deductions” means the deductions provided in part VI of subchapter B (sec. 161 and following, relating to itemized deductions) and in part I of subchapter D (sec. 401 and following, relating to pension, profit sharing, stock bonus plans, etc.).