Definition of Gross Income, Adjusted Gross Income, and Taxable Income

Sections

• 1.61-1
  § 1.61-1 Gross income.
• 1.61-2
  § 1.61-2 Compensation for services, including fees, commissions, and similar items.
• 1.61-3
  § 1.61-3 Gross income derived from business.
• 1.61-4
  § 1.61-4 Gross income of farmers.
• 1.61-5
  § 1.61-5 Allocations by cooperative associations; per-unit retain certificates—tax treatment as to cooperatives and patrons.
• 1.61-6
  § 1.61-6 Gains derived from dealings in property.
• 1.61-7
  § 1.61-7 Interest.
• 1.61-8
  § 1.61-8 Rents and royalties.
• 1.61-9
  § 1.61-9 Dividends.
• 1.61-10
  § 1.61-10 Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
• 1.61-11
  § 1.61-11 Pensions.
• 1.61-12
  § 1.61-12 Income from discharge of indebtedness.
• 1.61-13
  § 1.61-13 Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
• 1.61-14
  § 1.61-14 Miscellaneous items of gross income.
• 1.61-15
  § 1.61-15 Options received as payment of income.
• 1.61-21
  § 1.61-21 Taxation of fringe benefits.
• 1.61-22
  § 1.61-22 Taxation of split-dollar life insurance arrangements.
• 1.62-1
  § 1.62-1 Adjusted gross income.
• 1.62-1T
  § 1.62-1T Adjusted gross income (temporary).
• 1.62-2
  § 1.62-2 Reimbursements and other expense allowance arrangements.
• 1.63-1
  § 1.63-1 Change of treatment with respect to the zero bracket amount and itemized deductions.
• 1.63-2
  § 1.63-2 Cross reference.
• 1.66-1
  § 1.66-1 Treatment of community income.
• 1.66-2
  § 1.66-2 Treatment of community income where spouses live apart.
• 1.66-3
  § 1.66-3 Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
• 1.66-4
  § 1.66-4 Request for relief from the Federal income tax liability resulting from the operation of community property law.
• 1.66-5
  § 1.66-5 Effective date.
• 1.67-1T
  § 1.67-1T 2-percent floor on miscellaneous itemized deductions (temporary).
• 1.67-2T
  § 1.67-2T Treatment of pass-through entities (temporary).
• 1.67-3
  § 1.67-3 Allocation of expenses by real estate mortgage investment conduits.
• 1.67-3T
  § 1.67-3T Allocation of expenses by real estate mortgage investment conduits (temporary).
• 1.67-4
  § 1.67-4 Costs paid or incurred by estates or non-grantor trusts.