### Question
What is the definition of itemized deductions?


### Answer
The definition of **itemized deductions** is as follows in *26 U.S.C. § 63*:

> the deductions allowable under this chapter other than—


(1) the deductions allowable in arriving at adjusted gross income,


(2) the deduction for personal exemptions provided by section 151, and


(3) the deduction provided in section 199A

#### Citation:
  - *26 U.S.C. § 63*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART I-DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.**

