itemized deductions
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 63 — for purposes of this subtitle (13 versions over time)
For purposes of this subtitle, the term “itemized deductions” means the deductions allowable under this chapter other than—
(1) the deductions allowable in arriving at adjusted gross income, and
(2) any deduction referred to in any paragraph of subsection (b).