### Question
How is the "itemized deductions" defined?


### Answer
The term **itemized deductions** is defined in *26 U.S.C. § 63* as follows -

> the deductions allowable under this chapter other than—



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



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

#### 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.**

