Code Section 61

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Guidance

§ 1.61-1 Gross income.

§ 1.61-2 Compensation for services, including fees, commissions, and similar items.

§ 1.61-2T Taxation of fringe benefits--1985 through 1988 (temporary).

§ 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 treatment as to cooperatives and patrons.

§ 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 insurance and endowment contracts.

§ 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 decedent; income from an interest in an estate or trust.

§ 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.