|FORMS: 9.5 26 U.S.C. Section 61|
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26 USC Sec. 61 01/26/98
TITLE 26 - INTERNAL REVENUE CODE
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 fees, commissions,fringe benefits, and
For items specifically included in gross income, see part II (sec. 71 and following). For items specifically excluded from gross income, see part III (sec. 101 and following).
(Aug. 16, 1954, ch. 736, 68A Stat. 17; July 18, 1984, Pub. L. 98-369, div. A, title V, Sec. 531(c), 98 Stat. 884.)
Capital gains and losses, see section 1201 et seq. of this title.
Guaranteed payments to partner for services or use of capital considered as made to one not member of partnership for purposes of this section, see section 707 of this title.
Income from sources -
Within the United States, see section 861 of this title.
Items specifically excluded from gross income -
Items specifically included in gross income -