Internal Revenue Code
(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:
- Compensation for services, including fees, commissions, fringe benefits, and similar items
- Gross income derived from business;
- Gains derived from dealings in property;
- Interest;
- Rents;
- Royalties;
- Dividends;
- Annuities;
- Income from life insurance and endowment contracts;
- Pensions;
- Income from discharge of indebtedness;
- Distributive share of partnershipgross income;
- Income in respect of a decedent; and
- Income from an interest in an estate or trust.