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


### Answer
Under *26 U.S.C. § 63*, **itemized deductions** is defined as:

> 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) any 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.**

