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