Gross income (English Wikipedia)

Analysis of information sources in references of the Wikipedia article "Gross income" in English language version.

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cornell.edu

26 USC 61.
See 26 USC 7872, Willis|Hoffman 2009 page 4-23 et seq. regarding imputed interest.
26 CFR 1.61-9. Not all distributions from corporations to shareholders are taxable as dividends. Distributions in excess of earnings and profits as well as distributions in complete termination of a shareholder's interest are treated as proceeds on disposition of the shares. See 26 USC 316 and 26 USC 302.
26 USC 165.
For such deductions, see 26 USC 212.
26 USC 72, 26 USC 402, 26 USC 403, and regulations thereunder.
26 USC 702
26 USC 1366.
26 USC 102.
26 USC 103.
26 USC 86.
26 USC 102. To qualify as a gift, there must be donative intent. See Estate of D. R. Daly, 3 BTA 1042 (1926).
26 USC 101.
26 USC 104.
26 USC 117.
Numerous provisions apply; see 26 USC 120-135. See, e.g., 26 USC 125 on cafeteria plans.
26 USC 119.
26 USC 911.
26 USC 118.
26 USC 121.
26 USC 861 through 865.
26 USC 872 and 26 USC 882.
26 USC 871 and 26 USC 881.

26 CFR 1.61-1(a). The courts have rejected arguments by various tax protesters have put forward that some types of income are not included in this broad definition. Where property or services are received in exchange for property, use of property, services, or use of money, the fair market value of the property or services received is included in gross income. See, 26 CFR 1.61-6, 26 CFR 1.1001-1 Archived 2012-10-09 at the Wayback Machine, 26 CFR 1.61-2(d)(1). For examples, see, e.g., Rev. Rul. 79-24, 1979 1 C.B. 60.
26 CFR 1.61-2. See, e.g., Lucas v. Earl, 50 S. Ct. 241, in which Mr. Earl's income that he assigned to his wife was taxed to him. In four community property states, however, income is considered jointly earned by a husband and wife. See Willis|Hoffman 2009 page 4-18 et seq.
26 CFR 1.61-7.
26 CFR 1.61-9. Not all distributions from corporations to shareholders are taxable as dividends. Distributions in excess of earnings and profits as well as distributions in complete termination of a shareholder's interest are treated as proceeds on disposition of the shares. See 26 USC 316 and 26 USC 302.
26 CFR 1.61-6.
26 CFR 1.61-8.
26 CFR 1.61-10.
26 CFR 1.61-11.

26 CFR 1.61-1(a). The courts have rejected arguments by various tax protesters have put forward that some types of income are not included in this broad definition. Where property or services are received in exchange for property, use of property, services, or use of money, the fair market value of the property or services received is included in gross income. See, 26 CFR 1.61-6, 26 CFR 1.1001-1 Archived 2012-10-09 at the Wayback Machine, 26 CFR 1.61-2(d)(1). For examples, see, e.g., Rev. Rul. 79-24, 1979 1 C.B. 60.