### Question
How does the law define miscellaneous itemized deductions?


### Answer
Under *26 U.S.C. § 67*, **miscellaneous itemized deductions** is defined as:

> the itemized deductions other than—


(1) the deduction under section 163 (relating to interest),


(2) the deduction under section 164 (relating to taxes),


(3) the deduction under section 165(a) for losses described in subsection (c)(3) or (d) of section 165,


(4) the deductions under section 170 (relating to charitable, etc., contributions and gifts) and section 642(c) (relating to deduction for amounts paid or permanently set aside for a charitable purpose),


(5) the deduction under section 213 (relating to medical, dental, etc., expenses),


(6) any deduction allowable for impairment-related work expenses,


(7) the deduction under section 691(c) (relating to deduction for estate tax in case of income in respect of the decedent),


(8) any deduction allowable in connection with personal property used in a short sale,


(9) the deduction under section 1341 (relating to computation of tax where taxpayer restores substantial amount held under claim of right),


(10) the deduction under section 72(b)(3) (relating to deduction where annuity payments cease before investment recovered),


(11) the deduction under section 171 (relating to deduction for amortizable bond premium), and


(12) the deduction under section 216 (relating to deductions in connection with cooperative housing corporations)

#### Citation:
  - *26 U.S.C. § 67*
  - 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.**

