{"data":{"id":"us/26-cfr-1.62-1","jurisdiction":"us","citation":"26 CFR 1.62-1","heading":"-1 Adjusted gross income.","body":"(a)-(b) [Reserved]\n(c) Deductions allowable in computing adjusted gross income. The deductions specified in section 62(a) for purposes of computing adjusted gross income are—\n(1) Deductions set forth in § 1.62-1T(c); and\n(2) Deductions allowable under part VI, subchapter B, chapter 1 of the Internal Revenue Code, (section 161 and following) that consist of expenses paid or incurred by the taxpayer in connection with the performance of services as an employee under a reimbursement or other expense allowance arrangement (as defined in § 1.62-2) with his or her employer. For the rules pertaining to expenses paid or incurred in taxable years beginning before January 1, 1989, see § 1.62-1T (c)(2) and (f) (as contained in 26 CFR part 1 (§§ 1.61 to 1.169) revised April 1, 1992).\n(d)-(h) [Reserved]\n(i) Effective date. Paragraph (c) of this section is effective for taxable years beginning on or after January 1, 1989.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"902030a40088ac47cdb3e4d138d75afaf4f687ffc168617af933d7f36d04f436","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.61-22","next":"us/26-cfr-1.62-1t"},"notice":"GroundRules: Original legal text. Not legal advice."}