Definition of Gross Income, Adjusted Gross Income, and Taxable Income
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.61-1 Gross income.
- § 1.61-2 Compensation for services, including fees, commissions, and similar items.
- § 1.61-3 Gross income derived from business.
- § 1.61-4 Gross income of farmers.
- § 1.61-5 Allocations by cooperative associations; per-unit retain certificates—tax…
- § 1.61-6 Gains derived from dealings in property.
- § 1.61-7 Interest.
- § 1.61-8 Rents and royalties.
- § 1.61-9 Dividends.
- § 1.61-10 Alimony and separate maintenance payments; annuities; income from life…
- § 1.61-11 Pensions.
- § 1.61-12 Income from discharge of indebtedness.
- § 1.61-13 Distributive share of partnership gross income; income in respect of a…
- § 1.61-14 Miscellaneous items of gross income.
- § 1.61-15 Options received as payment of income.
- § 1.61-21 Taxation of fringe benefits.
- § 1.61-22 Taxation of split-dollar life insurance arrangements.
- § 1.62-1 Adjusted gross income.
- § 1.62-1T Adjusted gross income (temporary).
- § 1.62-2 Reimbursements and other expense allowance arrangements.
- § 1.63-1 Change of treatment with respect to the zero bracket amount and itemized…
- § 1.63-2 Cross reference.
- § 1.66-1 Treatment of community income.
- § 1.66-2 Treatment of community income where spouses live apart.
- § 1.66-3 Denial of the Federal income tax benefits resulting from the operation of…
- § 1.66-4 Request for relief from the Federal income tax liability resulting from the…
- § 1.66-5 Effective date.
- § 1.67-1T 2-percent floor on miscellaneous itemized deductions (temporary).
- § 1.67-2T Treatment of pass-through entities (temporary).
- § 1.67-3 Allocation of expenses by real estate mortgage investment conduits.
- § 1.67-3T Allocation of expenses by real estate mortgage investment conduits (temporary).
- § 1.67-4 Costs paid or incurred by estates or non-grantor trusts.
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