 | United States - Law - 1988 - 1290 pages
...IV, { 424(b)(2)(C), July 18, 1984, 98 Stat. 803, struck out "where spouses live apart" in item 66. § 61 . Gross income defined (a) General definition Except...Compensation for services, including fees, commissions, fringe benefits, and similar items; [See main edition for text of (.2) to (15); (b)] (As amended July... | |
 | United States. Tax Court - Law reports, digests, etc - 1967 - 786 pages
...without regard to any census or enumeration. Sec. 61 (a) provides In part as follows : (a) QINBRAL DEFINITION. — Except as otherwise provided in this...including fees, commissions, and similar Items; (2) Oross Income derived from business ; • Sec. 102 (a) of the Code provides : (a) QENCBAL BULB. —... | |
 | Administrative law - 1971 - 744 pages
...8, 1964, aa amended by TD. 6838, 30 FR 9061, July 20, 1965; Т.О. 6931. 32 FB 14040, Oct. 10, 1967] COMPUTATION OF TAXABLE INCOME DEFINITION OF GROSS...derived from dealings in property; (4) Interest: (5) Bents; (6) Royalties; (7) Dividends; (8) Alimony and separate maintenance payments; (9) Annuities;... | |
 | Administrative law - 1966 - 658 pages
...taken into account In 1964). [Т.О. 6731, 29 FR 6084, May 8, 1964, as amended by Т.О. 6838, 30 FJl. 9061, July 20, 1965] COMPUTATION OF TAXABLE INCOME...items; (2) Gross Income derived from business; (3) Cains derived from dealings in property; (4) Interest; (5) Rents; (6) Royalties; (7) Dividends; (8)... | |
 | Administrative law - 1976 - 756 pages
...DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, AND TAXABLE INCOMI § 1.61 Statutory provisions; grogs income defined. SEC. 61. Gross income defined —...from business; (3) Gains derived from dealings In prop. erty; (4) Interest; (5) Rents; (6) Royalties; (7) Dividends: (8) Alimony and separate maintenance... | |
 | Administrative law - 1968 - 1618 pages
...INCOME, ADJUSTED GROSS INCOME, AND TAXABLE INCOME § 1.61 Statutory provisions; gross income denned. SEC. 61. Gross income defined — (a) General definition....from business; (3) Gains derived from dealings in prooerty; (4) Interest; (5) Rents; (6) Royalties; (7) Dividends; (8) Alimony and separate maintenance... | |
 | Administrative law - 1978 - 838 pages
...DEFINITION or GROSS INCOME, ADJUSTED GROSS INCOME, AND TAXABLE INCOME § 1.61 Statutory provision«; groes income defined. SEC. 61. Gross income defined —...Compensation for services, including fees, commissions, aid similar Items; (2) Gross Income derived from business; (3) Gains derived from dealings in property:... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1961 - 1668 pages
...1954 provides, in part, as follows : (a) GENERAL DEFINITION. — Except as otherwise provided * * * gross income means all Income from whatever source...services, including fees, commissions, and similar items * * *. However, section 1.61-2 (b) of the Income Tax Regulations provides, in pertinent part, that... | |
 | United States. Congress. Joint Economic Committee - Legislative hearings - 1968 - 1538 pages
...definition of income as given in the Internal Revenue (''ode specifically includes retirement benefits. "Except as otherwise provided in this subtitle, gross...including (but not limited to) the following items :"* * * (9) Annuities; (10) Income from life insurance and endowment contracts; (11) Pensions: * *... | |
 | United States. Tax Court - Law reports, digests, etc - 1959 - 1410 pages
...invested the entire sum in other property similar or related in service or use, they are not required ' SEC. 61. GROSS INCOME DEFINED. (a) GENERAL DEFINITION....whatever source derived, Including (but not limited to) tbe following Items : (1) Compensation for services, Including fees, commissions, and similar Items... | |
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SEC. 61. Gross income defined — (a) General definition. Except as otherwise provided in this subtitle, gross income means all income from whatever source derived. including (but not limited to) the following items: (1) Compensation for services, including... 
