### Question
What does itemized deductions mean?


### Answer
**Itemized deductions** has the following meaning in *26 U.S.C. § 63*:

> 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)

#### 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.**

