# 26 U.S.C. § 68: Overall limitation on itemized deductions

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s68

## Section

- **Citation:** 26 U.S.C. § 68
- **Heading:** Overall limitation on itemized deductions
- **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

such amount of itemized deductions, or

(Added Pub. L. 101–508, title XI, § 11103(a) , Nov. 5, 1990 , 104 Stat. 1388–406 ; amended Pub. L. 103–66, title XIII , §§ 13201(b)(3)(E), 13204, Aug. 10, 1993 , 107 Stat. 459 , 462; Pub. L. 105–277, div. J, title IV, § 4004(b)(2) , Oct. 21, 1998 , 112 Stat. 2681–911 ; Pub. L. 107–16, title I, § 103(a) , June 7, 2001 , 115 Stat. 44 ; Pub. L. 112–240, title I, § 101(b)(2)(A) , Jan. 2, 2013 , 126 Stat. 2316 ; Pub. L. 115–97, title I , §§ 11002(d)(2), 11046(a), Dec. 22, 2017 , 131 Stat. 2061 , 2088; Pub. L. 115–141, div. U, title IV, § 401(a)(33) , Mar. 23, 2018 , 132 Stat. 1186 ; Pub. L. 119–21, title VII, § 70111(a) , July 4, 2025 , 139 Stat. 164 .)

## 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- [26 U.S.C. § 71 Repealed.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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s68. Check the current official text before relying on it. Not legal advice.