View all text of Part II [§ 71 - § 91]
§ 85. Unemployment compensation
(a) General rule
(b) Unemployment compensation defined
(c) Special rule for 2020
(1) In general
(2) Application
For purposes of paragraph (1), the adjusted gross income of the taxpayer shall be determined—
(A) after application of sections 86, 135, 137, 219, 221, 222, and 469, and
(B) without regard to this section.
(Added Pub. L. 95–600, title I, § 112(a), Nov. 6, 1978, 92 Stat. 2777; amended