 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, and similar items; (2) Gross income...  Reports of the United States Tax Court - 410. lappuseautors: United States. Tax Court - 1989Pilnskats - Par šo grāmatu
 | United States. Congress. House. Committee on Ways and Means - 1985 - 916 lapas
...tka Tax Equity an* Plsral •esawnlklllty Art af 1K> U wkkk •tKk uaeadmeids rejat*. [71039] CODE SEC. 61. GROSS INCOME DEFINED. (a) GENERAL DEFINITION.—...items: (1) Compensation for services, including fees, commiainni, fringe bnefti, and similar items; Code Sec. 61 (a) 11039 49-104 O— 86 22 Prentice-Hall... | |
 | United States. Congress. Senate. Select Committee on Ethics - 1988 - 332 lapas
...year 1978 pursuant to section DEFINITIONS SEC. 107. For the purposes of this title, the term — (1) "income" means all income from whatever source derived,...including but not limited to the following items; compensation for services, including fees, commissions, and similar items; gross Civil action, penalty.... | |
 | United States. Tax Court - 1989 - 1468 lapas
...indicated otherwise, all Rule references are to the Tax Court Rules of Practice & Procedure. 410 (376) We conclude that, for purposes of the instant case...otherwise provided in this subtitle, gross income all income from whatever source derived, including (but not limited to) the following items: retirement... | |
 | United States. Congress. House. Committee on Ways and Means - 1990 - 1204 lapas
...INCOME, ADJUSTED GROSS INCOME. TAXABLE INCOME, ETC. [Sec. 61] SEC. 61. GROSS INCOME DEFINED. [Sec. 61(a)] (a) General Definition. -Except as otherwise provided in this subtitle, gross income means all income form whatever source derived, including (but not limited to) the following items : ( 3 )Gains derived... | |
 | 1991 - 614 lapas
...commissions. See also the definitions of "Gift" and "Reimbursement" of this section. Income. The term "income" means all income from whatever source derived,...including but not limited to the following items: Compensation for services, including fees, commissions, and similar items; gross income derived from... | |
 | United States. Congress. House. Committee on Ways and Means - 1991 - 370 lapas
...unless it has been specifically excluded in some other part of the tax code. Section 61(a) provides: Except as otherwise provided in this subtitle, gross...means all income from whatever source derived.... The " except as otherwise provided" clause anticipates specific nonrecognition provisions. A good example... | |
 | United States. General Accounting Office - 1993 - 36 lapas
...1992 187 900 393 Top Recurring Issues Section 61: Gross Income Defined Except as otherwise provided, gross income means all income from whatever source...compensation for services, including fees, commissions, fringe benefits, and similar items; (2) gross income derived from business; (3) gains derived from... | |
 | United States - 1993 - 134 lapas
...(6) "honoraria" has the meaning given such term in section 505 of this Act [5 USC app. §505]; (7) "income" means all income from whatever source derived,...including but not limited to the following items: compensation for services, including fees, commissions, and similar items; gross income derived from... | |
 | United States. Congress. Senate. Committee on Finance - 1995 - 166 lapas
...definition of income in the Internal Revenue Code of 1954, 26 USC, is section Mia! This section states that "gross income means all income from whatever source...including (but not limited to) the following items *** (3) gains derived from dealings in property, ***." The determination of the amount, and the recognition,... | |
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