26 U.S.C. § 61
Gross income defined
# (a) General definition
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) Cross references
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).
Source: view the official text
Cited by 98
- 26 CFR § 1.1001-1 — Computation of gain or loss.
- 26 CFR § 1.1001-2 — Discharge of liabilities.
- 26 CFR § 1.102-1 — Gifts and inheritances.
- 26 CFR § 1.108(i)-0 — Definitions and effective/applicability dates.
- 26 CFR § 1.108-2 — Acquisition of indebtedness by a person related to the debtor.
- 26 CFR § 1.1081-2 — Purpose and scope of exception.
- 26 CFR § 1.1234-1 — Options to buy or sell.
- 26 CFR § 1.1234-3 — Special rules for the treatment of grantors of certain options granted after September 1, 1976.
- 26 CFR § 1.1374-4 — Recognized built-in gain or loss.
- 26 CFR § 1.139E-1 — Tribal general welfare benefits.
- 26 CFR § 1.1411-4 — Definition of net investment income.
- 26 CFR § 1.1441-1 — Requirement for the deduction and withholding of tax on payments to foreign persons.
Show 48 more
- 26 CFR § 1.1441-2 — Amounts subject to withholding.
- 26 CFR § 1.1441-3 — Determination of amounts to be withheld.
- 26 CFR § 1.1502-13 — Intercompany transactions.
- 26 CFR § 1.151-2 — Additional exemptions for dependents.
- 26 CFR § 1.1563-3 — Rules for determining stock ownership.
- 26 CFR § 1.162-21 — Denial of deduction for certain fines, penalties, and other amounts.
- 26 CFR § 1.166-1 — Bad debts.
- 26 CFR § 1.167(a)-6 — Depreciation in special cases.
- 26 CFR § 1.175-5 — Percentage limitation and carryover.
- 26 CFR § 1.182-5 — Limitation.
- 26 CFR § 1.217-1 — Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.
- 26 CFR § 1.263(a)-4 — Amounts paid to acquire or create intangibles.
- 26 CFR § 1.274-3 — Disallowance of deduction for gifts.
- 26 CFR § 1.274-9 — Entertainment provided to specified individuals.
- 26 CFR § 1.312-6 — Earnings and profits.
- 26 CFR § 1.351-1 — Transfer to corporation controlled by transferor.
- 26 CFR § 1.356-5 — Transactions involving gift or compensation.
- 26 CFR § 1.402(a)-1 — Taxability of beneficiary under a trust which meets the requirements of section 401(a).
- 26 CFR § 1.403(b)-3 — Exclusion for contributions to purchase section 403(b) contracts.
- 26 CFR § 1.414(c)-4 — Rules for determining ownership.
- 26 CFR § 1.422-5 — Permissible provisions.
- 26 CFR § 1.446-1 — General rule for methods of accounting.
- 26 CFR § 1.451-1 — General rule for taxable year of inclusion.
- 26 CFR § 1.451-3 — Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting.
- 26 CFR § 1.468A-2 — Treatment of electing taxpayer.
- 26 CFR § 1.468A-4 — Treatment of nuclear decommissioning fund.
- 26 CFR § 1.468B-2 — Taxation of qualified settlement funds and related administrative requirements.
- 26 CFR § 1.468B-4 — Taxability of distributions to claimants.
- 26 CFR § 1.501(c)(17)-3 — Relation to other sections of the Code.
- 26 CFR § 1.501(c)(9)-6 — Voluntary employees' beneficiary associations; benefits includible in gross income.
- 26 CFR § 1.522-1 — Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521.
- 26 CFR § 1.542-2 — Gross income requirement.
- 26 CFR § 1.59A-3 — Base erosion payments and base erosion tax benefits.
- 26 CFR § 1.6049-2 — Interest and original issue discount subject to reporting in calendar years before 1983.
- 26 CFR § 1.6049-5 — Interest and original issue discount subject to reporting after December 31, 1982.
- 26 CFR § 1.6050P-1 — Information reporting for discharges of indebtedness by certain entities.
- 26 CFR § 1.6073-1 — Time and place for filing declarations of estimated income tax by individuals.
- 26 CFR § 1.61-1 — Gross income.
- 26 CFR § 1.61-14 — Miscellaneous items of gross income.
- 26 CFR § 1.61-21 — Taxation of fringe benefits.
- 26 CFR § 1.61-9 — Dividends.
- 26 CFR § 1.613-2 — Percentage depletion rates.
- 26 CFR § 1.613A-3 — Exemption for independent producers and royalty owners.
- 26 CFR § 1.62-1T — Adjusted gross income (temporary).
- 26 CFR § 1.663(c)-5 — Examples.
- 26 CFR § 1.671-5 — Reporting for widely held fixed investment trusts.
- 26 CFR § 1.704-1 — Partner's distributive share.
- 26 CFR § 1.707-1 — Transactions between partner and partnership.
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