DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, AND TAXABLE INCOME
- 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