# 26 U.S.C. § 66: Treatment of community income

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s66

## Section

- **Citation:** 26 U.S.C. § 66
- **Heading:** Treatment of community income
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—INTERNAL REVENUE CODE > 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.

## Text

2 individuals are married to each other at any time during a calendar year;

(Added Pub. L. 96–605, title I, § 101(a) , Dec. 28, 1980 , 94 Stat. 3521 ; amended Pub. L. 98–369, div. A, title IV, § 424(b)(1) –(2)(B), July 18, 1984 , 98 Stat. 802 , 803; Pub. L. 101–239, title VII, § 7841(d)(8) , Dec. 19, 1989 , 103 Stat. 2428 ; Pub. L. 105–206, title III, § 3201(b) , July 22, 1998 , 112 Stat. 739 .)

## Nearby sections

- [26 U.S.C. § 61 Gross income defined](https://www.frixlaw.com/law-library/statutes/usc_t26_s61.md)
- [26 U.S.C. § 62 Adjusted gross income defined](https://www.frixlaw.com/law-library/statutes/usc_t26_s62.md)
- [26 U.S.C. § 63 Taxable income defined](https://www.frixlaw.com/law-library/statutes/usc_t26_s63.md)
- [26 U.S.C. § 64 Ordinary income defined](https://www.frixlaw.com/law-library/statutes/usc_t26_s64.md)
- [26 U.S.C. § 65 Ordinary loss defined](https://www.frixlaw.com/law-library/statutes/usc_t26_s65.md)
- [26 U.S.C. § 66 Treatment of community income](https://www.frixlaw.com/law-library/statutes/usc_t26_s66.md)
- [26 U.S.C. § 67 2-percent floor on miscellaneous itemized deductions](https://www.frixlaw.com/law-library/statutes/usc_t26_s67.md)
- [26 U.S.C. § 68 Overall limitation on itemized deductions](https://www.frixlaw.com/law-library/statutes/usc_t26_s68.md)
- [26 U.S.C. § 71 Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B) , Dec. 22, 2017 , 131 Stat. 2089 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s71.md)
- [26 U.S.C. § 72 Annuities; certain proceeds of endowment and life insurance contracts](https://www.frixlaw.com/law-library/statutes/usc_t26_s72.md)
- [26 U.S.C. § 73 Services of child](https://www.frixlaw.com/law-library/statutes/usc_t26_s73.md)
- [26 U.S.C. § 74 Prizes and awards](https://www.frixlaw.com/law-library/statutes/usc_t26_s74.md)
- [26 U.S.C. § 75 Dealers in tax-exempt securities](https://www.frixlaw.com/law-library/statutes/usc_t26_s75.md)
- [26 U.S.C. § 76 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14) , Oct. 4, 1976 , 90 Stat. 1765 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s76.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s66. Check the current official text before relying on it. Not legal advice.