26 CFR Topic
Definition of Gross Income, Adjusted Gross Income, and Taxable Income
June 25, 2020
§
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
§
1.61-13
Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust
§
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
§
1.61-14
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
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