United States Code · Section
§ 61 — Gross Income Defined
26 U.S.C. § 61
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(a) Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following items:
(1) Compensation for services, including fees, commissions, fringe benefits, and similar items;
(2) Gross income derived from business;
(3) Gains derived from dealings in property;
(4) Interest;
(5) Rents;
(6) Royalties;
(7) Dividends;
(8) Annuities;
(9) Income from life insurance and endowment contracts;
(10) Pensions;
(11) Income from discharge of indebtedness;
(12) Distributive share of partnership gross income;
(13) Income in respect of a decedent; and
(14) Income from an interest in an estate or trust.
(b) For items specifically included in gross income, see part II (sec. 71 and following). For items specifically excluded from gross income, see part III (sec. 101 and following).
Implementing Regulations
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§ 79.6 Procedures.32 C.F.R. § 79.6
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§ 54.400 Terms and definitions.47 C.F.R. § 54.400
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§ 54.1800 Definitions.47 C.F.R. § 54.1800
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§ 54.1600 Definitions.47 C.F.R. § 54.1600
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Subpart H—Cooperation With the Internal Revenue Service7 C.F.R. pt. 3, subpt. H
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PART 1—INCOME TAXES26 C.F.R. pt. 1
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§ 70.96 Failure to file tax return or to pay tax.27 C.F.R. § 70.96
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§ 1.29 Micro entity status.37 C.F.R. § 1.29