26 U.S.C. § 61 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 61. Gross income defined
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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:
Compensation for services, including fees, commissions, fringe benefits, and similar items;
Gross income derived from business;
Gains derived from dealings in property;
Alimony and separate maintenance payments;
Income from life insurance and endowment contracts;
Income from discharge of indebtedness;
Distributive share of partnership gross income;
Income in respect of a decedent; and
Income from an interest in an estate or trust.
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