COMPUTATION OF TAXABLE INCOME
DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, AND TAXABLE INCOME

• § 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 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.

• § 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 deductions.

• § 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 community property law where spouse not notified.

• § 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of community property law.

• § 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.

ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

• § 1.71-1 - Alimony and separate maintenance payments; income to wife or former wife.

• § 1.71-1T - Alimony and separate maintenance payments (temporary).

• § 1.71-2 - Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.

• § 1.72-1 - Introduction.

• § 1.72-2 - Applicability of section.

• § 1.72-3 - Excludable amounts not income.

• § 1.72-4 - Exclusion ratio.

• § 1.72-5 - Expected return.

• § 1.72-6 - Investment in the contract.

• § 1.72-7 - Adjustment in investment where a contract contains a refund feature.

• § 1.72-8 - Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.

• § 1.72-9 - Tables.

• § 1.72-10 - Effect of transfer of contracts on investment in the contract.

• § 1.72-11 - Amounts not received as annuity payments.

• § 1.72-12 - Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.

• § 1.72-13 - Special rule for employee contributions recoverable in three years.

• § 1.72-14 - Exceptions from application of principles of section 72.

• § 1.72-15 - Applicability of section 72 to accident or health plans.

• § 1.72-16 - Life insurance contracts purchased under qualified employee plans.

• § 1.72-17 - Special rules applicable to owner-employees.

• § 1.72-17A - Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.

• § 1.72-18 - Treatment of certain total distributions with respect to self-employed individuals.

• § 1.72(e)-1T - Treatment of distributions where substantially all contributions are employee contributions (temporary).

• § 1.72(p)-1 - Loans treated as distributions.

• § 1.73-1 - Services of child.

• § 1.74-1 - Prizes and awards.

• § 1.75-1 - Treatment of bond premiums in case of dealers in tax-exempt securities.

• § 1.77-1 - Election to consider Commodity Credit Corporation loans as income.

• § 1.77-2 - Effect of election to consider commodity credit loans as income.

• § 1.78-1 - Gross up for deemed paid foreign tax credit.

• § 1.79-0 - Group-term life insurance—definitions of certain terms.

• § 1.79-1 - Group-term life insurance—general rules.

• § 1.79-2 - Exceptions to the rule of inclusion.

• § 1.79-3 - Determination of amount equal to cost of group-term life insurance.

• § 1.79-4T - Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).

• § 1.82-1 - Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.

• § 1.83-1 - Property transferred in connection with the performance of services.

• § 1.83-2 - Election to include in gross income in year of transfer.

• § 1.83-3 - Meaning and use of certain terms.

• § 1.83-4 - Special rules.

• § 1.83-5 - Restrictions that will never lapse.

• § 1.83-6 - Deduction by employer.

• § 1.83-7 - Taxation of nonqualified stock options.

• § 1.83-8 - Applicability of section and transitional rules.

• § 1.84-1 - Transfer of appreciated property to political organizations.

• § 1.85-1 - Unemployment compensation.

• § 1.88-1 - Nuclear decommissioning costs.

ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

• § 1.105-3 - Payments unrelated to absence from work.

• § 1.105-5 - Accident and health plans.

• § 1.105-11 - Self-insured medical reimbursement plan.

• § 1.106-1 - Contributions by employer to accident and health plans.

• § 1.107-1 - Rental value of parsonages.

• § 1.108-1 - [Reserved]

• § 1.108-2 - Acquisition of indebtedness by a person related to the debtor.

• § 1.108-3 - Intercompany losses and deductions.

• § 1.108-4 - Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .

• § 1.108-5 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.

• § 1.108-6 - Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.

• § 1.108-7 - Reduction of attributes.

• § 1.108-8 - Indebtedness satisfied by partnership interest.

• § 1.108-9 - Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.

• § 1.108(c)-1T - [Reserved]

• § 1.108(i)-0 - Definitions and effective/applicability dates.

• § 1.108(i)-1 - Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.

• § 1.108(i)-2 - Application of section 108(i) to partnerships and S corporations.

• § 1.108(i)-3 - Rules for the deduction of OID.

• § 1.109-1 - Exclusion from gross income of lessor of real property of value of improvements erected by lessee.

• § 1.110-1 - Qualified lessee construction allowances.

• § 1.111-1 - Recovery of certain items previously deducted or credited.

• § 1.112-1 - Combat zone compensation of members of the Armed Forces.

• § 1.113-1 - Mustering-out payments for members of the Armed Forces.

• § 1.117-1 - Exclusion of amounts received as a scholarship or fellowship grant.

• § 1.117-2 - Limitations.

• § 1.117-3 - Definitions.

• § 1.117-4 - Items not considered as scholarships or fellowship grants.

• § 1.117-5 - Federal grants requiring future service as a Federal employee.

• § 1.118-1 - Contributions to the capital of a corporation.

• § 1.118-2 - Contribution in aid of construction.

• § 1.119-1 - Meals and lodging furnished for the convenience of the employer.

• § 1.120-1 - Statutory subsistence allowance received by police.

• § 1.120-3 - Notice of application for recognition of status of qualified group legal services plan.

• § 1.121-1 - Exclusion of gain from sale or exchange of a principal residence.

• § 1.121-2 - Limitations.

• § 1.121-3 - Reduced maximum exclusion for taxpayers failing to meet certain requirements.

• § 1.121-4 - Special rules.

• § 1.121-5 - Suspension of 5-year period for certain members of the uniformed services and Foreign Service.

• § 1.122-1 - Applicable rules relating to certain reduced uniformed services retirement pay.

• § 1.123-1 - Exclusion of insurance proceeds for reimbursement of certain living expenses.

• § 1.125-3 - Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.

• § 1.125-4 - Permitted election changes.

• § 1.127-1 - Amounts received under a qualified educational assistance program.

• § 1.127-2 - Qualified educational assistance program.

• § 1.132-0 - Outline of regulations under section 132.

• § 1.132-1 - Exclusion from gross income for certain fringe benefits.

• § 1.132-2 - No-additional-cost services.

• § 1.132-3 - Qualified employee discounts.

• § 1.132-4 - Line of business limitation.

• § 1.132-5 - Working condition fringes.

• § 1.132-6 - De minimis fringes.

• § 1.132-7 - Employer-operated eating facilities.

• § 1.132-8 - Fringe benefit nondiscrimination rules.

• § 1.132-9 - Qualified transportation fringes.

• § 1.133-1T - Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).

• § 1.101-1 - Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.

• § 1.101-2 - Employees' death benefits.

• § 1.101-3 - Interest payments.

• § 1.101-4 - Payment of life insurance proceeds at a date later than death.

• § 1.101-5 - [Reserved]

• § 1.101-6 - Effective date.

• § 1.101-7 - Mortality table used to determine exclusion for deferred payments of life insurance proceeds.

• § 1.102-1 - Gifts and inheritances.

• § 1.103-1 - Interest upon obligations of a State, territory, etc.

• §§ 1.103-2—1.103-6 - §[Reserved]

• § 1.103-7 - Industrial development bonds.

• § 1.103-8 - Interest on bonds to finance certain exempt facilities.

• § 1.103-9 - Interest on bonds to finance industrial parks.

• § 1.103-10 - Exemption for certain small issues of industrial development bonds.

• § 1.103-11 - Bonds held by substantial users.

• § 1.103-16 - Obligations of certain volunteer fire departments.

• § 1.103A-2 - Qualified mortgage bond.

• § 1.104-1 - Compensation for injuries or sickness.

• § 1.105-1 - Amounts attributable to employer contributions.

• § 1.105-2 - Amounts expended for medical care.