|FORMS: 9.4 SOURCES OF INCOME|
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This form is useful during an IRS tax exmaination or audit. It establishes a legal basis for the definitoin of sources of income that are subject to income taxes.
Sources of Income
"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:
"Income from sources -
Within the United States, see section 861 of this title"
"Determination of sources of income - Table of contents
Sec. 1.861-1 Income from sources within the United States.
(a) Categories of income. Part I (section 861 and following), subchapter N, chapter 1 of the Code, and the regulations thereunder determine the sources of income for purposes of the income tax." [26 CFR § 1.861-1]
Sources of income
Determination, 26 § 861 et seq
"Income from sources inside or outside U.S., determination of sources of income, 26 CFR 1 (1.861-1--1.864-8T)." [Index of the Code of Federal Regulations]