urban institute nonprofit social and economic policy research

View Research by Author - Susan C. Nelson

Citation URL: http://www.urban.org/SusanCNelson


Viewing 1-1 of 1. Most recent posts listed first.

Adjusted Gross Income: From The Encyclopedia of Taxation and Tax Policy (Article)
Susan C. Nelson

Adjusted gross income (AGI) is defined by section 62 of the Internal Revenue Code as gross income from all sources not specifically excluded, minus certain deductions. Because AGI is a creature of the tax code, its components have changed over the years with tax law changes. This article outlines the components of AGI, recent changes in its definition, and a comparison with comprehensive income, personal income, and taxable income.

Posted to Web: October 01, 1999Publication Date: October 01, 1999

 

Return to list of authors

Email this Page