Subjgrp 2. 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.