26 U.S.C. § 61 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 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)  Alimony and separate maintenance payments;

(9)  Annuities;

(10)  Income from life insurance and endowment contracts;

(11)  Pensions;

(12)  Income from discharge of indebtedness;

(13)  Distributive share of partnership gross income;

(14)  Income in respect of a decedent;  and

(15)  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).

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