Gross income defined

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Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter B—Computation of Taxable Income > PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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Compensation for services, including fees, commissions, fringe benefits, and similar items;

( Aug. 16, 1954, ch. 736 , 68A Stat. 17 ; Pub. L. 98–369, div. A, title V, § 531(c) , July 18, 1984 , 98 Stat. 884 ; Pub. L. 115–97, title I, § 11051(b)(1)(A) , Dec. 22, 2017 , 131 Stat. 2089 .)

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