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Definition of Gross Income, Adjusted Gross Income, and Taxable Income
Law
CFR 26
Internal Revenue
Internal Revenue Service, Department of the Treasury
Income Tax
Income Taxes
Definition of Gross Income, Adjusted Gross Income, and Taxable Income
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Section
1.61-1
Gross income.
Section
1.61-2
Compensation for services, including fees, commissions, and similar items.
Section
1.61-3
Gross income derived from business.
Section
1.61-4
Gross income of farmers.
Section
1.61-5
Allocations by cooperative associations; per-unit retain certificates - tax treatment as to cooperatives and patrons.
Section
1.61-6
Gains derived from dealings in property.
Section
1.61-7
Interest.
Section
1.61-8
Rents and royalties.
Section
1.61-9
Dividends.
Section
1.61-10
Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
Section
1.61-11
Pensions.
Section
1.61-12
Income from discharge of indebtedness.
Section
1.61-13
Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
Section
1.61-14
Miscellaneous items of gross income.
Section
1.61-15
Options received as payment of income.
Section
1.61-21
Taxation of fringe benefits.
Section
1.61-22
Taxation of split-dollar life insurance arrangements.
Section
1.62-1
Adjusted gross income.
Section
1.62-1T
Adjusted gross income (temporary).
Section
1.62-2
Reimbursements and other expense allowance arrangements.
Section
1.63-1
Change of treatment with respect to the zero bracket amount and itemized deductions.
Section
1.63-2
Cross reference.
Section
1.66-1
Treatment of community income.
Section
1.66-2
Treatment of community income where spouses live apart.
Section
1.66-3
Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
Section
1.66-4
Request for relief from the Federal income tax liability resulting from the operation of community property law.
Section
1.66-5
Effective date.
Section
1.67-1T
2-percent floor on miscellaneous itemized deductions (temporary).
Section
1.67-2T
Treatment of pass-through entities (temporary).
Section
1.67-3
Allocation of expenses by real estate mortgage investment conduits.
Section
1.67-3T
Allocation of expenses by real estate mortgage investment conduits (temporary).
Section
1.67-4
Costs paid or incurred by estates or non-grantor trusts.