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61(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:
61(a)(1) Compensation for services,
including fees, commissions, fringe benefits, and similar items;
61(a)(2) Gross income derived
from business;
61(a)(3) Gains derived from dealings
in property;
61(a)(4) Interest;
61(a)(5) Rents;
61(a)(6) Royalties;
61(a)(7) Dividends;
61(a)(8) Alimony and separate
maintenance payments;
61(a)(9) Annuities;
61(a)(10) Income from life insurance
and endowment contracts;
61(a)(11) Pensions;
61(a)(12) Income from discharge
of indebtedness;
61(a)(13) Distributive share
of partnership gross income;
61(a)(14) Income in respect of
a decedent; and
61(a)(15) Income from an interest
in an estate or trust.
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