11 CFR §100.33

1. (a)Assets. Amounts derived from any asset that, under applicable State law, at the time the individual became a candidate, the candidate had legal right of access to or control over, and with respect to which the candidate had—
   1. (1)Legal and rightful title; or
   2. (2)An equitable interest;
2. (b)Income. Income received during the current election cycle, of the candidate, including:
   1. (1)A salary and other earned income that the candidate earns from bona fide employment;
   2. (2)Income from the candidate's stocks or other investments including interest, dividends, or proceeds from the sale or liquidation of such stocks or investments;
   3. (3)Bequests to the candidate;
   4. (4)Income from trusts established before the beginning of the election cycle;
   5. (5)Income from trusts established by bequest after the beginning of the election cycle of which the candidate is the beneficiary;
   6. (6)Gifts of a personal nature that had been customarily received by the candidate prior to the beginning of the election cycle; and
   7. (7)Proceeds from lotteries and similar legal games of chance; and
3. (c)Jointly owned assets. Amounts derived from a portion of assets that are owned jointly by the candidate and the candidate's spouse as follows:
   1. (1)The portion of assets that is equal to the candidate's share of the asset under the instrument of conveyance or ownership; provided, however,
   2. (2)If no specific share is indicated by an instrument of conveyance or ownership, the value of one-half of the property.