Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.7366 — Income defined
Income
means adjusted gross income, as defined in the Internal Revenue Code, and
includes:
1. Tax-free interest;
2. The untaxed portion of a pension or
annuity;
3. Railroad retirement benefits;
4. Veterans pensions and compensation;
5. Payments received pursuant to the
federal Social Security Act, including supplemental security income, but
excluding hospital and medical insurance benefits for the aged and disabled;
6. Public assistance payments, including
allowances for shelter;
7. Unemployment insurance benefits;
8. Payments for lost time;
9. Payments received from disability
insurance;
10. Disability payments received pursuant
to workers compensation insurance;
11. Alimony;
12. Support payments;
13. Allowances received by dependents of
servicemen and servicewomen;
14. The amount of recognized capital gains
and losses excluded from adjusted gross income;
15. Life insurance proceeds in excess of
$5,000;
16. Bequests and inheritances; and
17. Gifts of cash of more than $300 not
between household members and such other kinds of cash received by a household
as the Department specifies by regulation.
Source: official text