382:. That is, the parenthetical phrase "but not limited to" redundantly intensifies the significance of the phrase "all income" and the phrase "from whatever source derived." Under ordinary rules of statutory construction the list of specific items of income would not, even in the absence of the parenthetical intensive, be considered a complete list of all items of income included in "gross income" under the definition. The use of the word "including" also highlights this expansive definition of "gross income." Under Internal Revenue Code
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purposes in the United States. Section 61 states that "xcept as otherwise provided in this subtitle, gross income means all income from whatever source derived ". The United States
Supreme Court has interpreted this to mean that Congress intended to exercise its full power towards taxation incomes to
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This provision does not apply to debts where the amount is unsettled, or to certain debts in bankruptcy, insolvency and certain other limited situations. For example, suppose John claims to be owed $ 100,000 by Bill, based on a personal injury suffered by John that was caused by Bill. Suppose also
623:
One form of income listed in the Code, that of "discharge of indebtedness" is not often considered income by lay persons. If, however, a taxpayer owes a debt to any other party, and that debt is forgiven without being fully repaid, the taxpayer must as a general rule declare the forgiven amount as
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to the employee for good work in increasing net sales during 1972. The court held that the travel expenses were compensation to the employee for services rendered to the company during 1972 and should be included in gross income. Therefore, when a company pays travel expenses, a taxpayer must
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386:, "he terms 'includes' and 'including' when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined." Under the 1959 U.S. Supreme Court case of
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The phrase "except as otherwise provided in this subtitle" generally refers to the items of income that are excluded from "gross income" under
Internal Revenue Code provisions such as sections 101 through 140. For example,
515:
by the person taxed." Thus, even when a taxpayer does not directly receive compensation for services, the compensation may be considered gross income if the payment releases the taxpayer from an obligation.
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gain subordinate to an overall business purpose." However, the court found that the employee's wife, who accompanied her husband on the trip, incurred gross income because the wife's trip was primarily a
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572:. As such, a taxpayer does not acquire gross income from an expense-paid trip provided by the employer when the primary and overall purpose relates to business interests.
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that Bill insists that he owes John only $ 500. If they agree to settle the dispute for $ 700, Bill (the taxpayer) has not been relieved of any debt that was clearly owed.
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paid by an employer to enable an employee to attend a company conference were part of the employee's gross income. The company provided the travel
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A taxpayer may receive taxable income from the taxpayer's employer when the employer pays the taxpayer's taxes. In 1929, the
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the extent that such taxation is permitted under
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involved an expense-paid trip. The employer paid for the employee to travel to
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Section 61 lists examples of items that are taxable under the Code, including "
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is viewed as a reward for outstanding employee success within the company.
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excludes certain amounts received on account of injuries or sickness.
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excludes interest income on state and municipal bonds.
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331:Section 61 of the Internal Revenue Code
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370:Section 61 contains a rare example of
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832:Old Colony Trust Co. v. Commissioner
492:Old Colony Trust Co. v. Commissioner
615:Gross income derived from business
499:paid incomes taxes on behalf of an
784:Commissioner v. Glenshaw Glass Co.
14:
356:Constitution of the United States
220:Automated payment transaction tax
1424:2021 (Infrastructure, PL 117–58)
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84:Generation-skipping transfer tax
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1:
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358:and under the Constitution's
184:State and local tax deduction
29:Taxation in the United States
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236:Efficient Taxation of Income
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104:Internal Revenue Code (IRC)
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352:Taxing and Spending Clause
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862:) ¶ 9689 (Ct. Cl. 1981),
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472:Compensation for services
466:Compensation for services
420:Compensation for services
878:United States v. Gotcher
752:Internal Revenue Service
552:United States v. Gotcher
511:to him is equivalent to
507:by a third person of an
294:United States portal
162:State and local taxation
124:Constitutional authority
19:This article is part of
856:McCann v. United States
522:McCann v. United States
54:Alternative minimum tax
1548:1922: Fordney–McCumber
858:, 81-2 U.S. Tax Cas. (
251:Hall–Rabushka flat tax
1629:Internal Revenue Code
1409:2020 (Appropriations)
1399:2020 (Families First)
1389:2018 (Appropriations)
808:Sims v. United States
763:Zarin v. Commissioner
388:Sims v. United States
380:Internal Revenue Code
276:Border-adjustment tax
1472:1828: "Abominations"
916:, Cornell Law School
884:401 F.2d 118
489:decided the case of
414:Types of § 61 income
372:intensive redundancy
231:Competitive Tax Plan
1533:1909: Payne–Aldrich
1523:1894: Wilson–Gorman
376:emphatic redundancy
360:Sixteenth Amendment
261:Taxpayer Choice Act
1553:1930: Smoot–Hawley
1452:1791: Hamilton III
704:. You can help by
647:. You can help by
595:. You can help by
422:, including fees,
347:federal income tax
212:Federal tax reform
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1214:1983 (PL 98-76)
1209:1983 (PL 98-67)
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1598:1993: NAFTA
1487:1842: Black
1379:2017 (TCJA)
1354:2012 (ATRA)
821: (1959)
798: (1955)
545:Similar to
476:commissions
424:commissions
94:Payroll tax
1563:1948: GATT
1384:2018 (BBA)
1369:2015 (BBA)
1334:2010 (ACA)
1074:1940 (2nd)
731:payments,
509:obligation
450:payments;
408:§ 104
404:§ 103
400:§ 102
396:§ 101
149:Resistance
89:Income tax
74:Excise tax
69:Estate tax
1603:1994: WTO
1234:1986 Code
1134:1954 Code
1064:1939 Code
914:§ 61
676:dividends
540:excursion
505:discharge
436:dividends
378:, in the
354:) of the
343:§ 61
179:Sales tax
1623:Category
959:Internal
746:See also
733:pensions
713:May 2008
672:interest
656:May 2008
604:May 2008
570:vacation
565:economic
561:business
531:expenses
501:employee
497:employer
456:pensions
432:interest
246:Flat tax
79:Gift tax
21:a series
1573:1974/75
1434:Tariffs
1204:Gas Tax
961:Revenue
729:alimony
557:Germany
513:receipt
495:. The
448:alimony
266:USA Tax
241:FairTax
189:Use tax
144:Evasion
139:Protest
119:History
1324:Crisis
912:
882:,
835:,
810:,
787:,
735:, and
547:McCann
527:McCann
458:, and
341:
335:IRC 61
1224:COBRA
864:aff'd
839:
814:
791:
770:Notes
685:Other
535:award
525:. In
374:, or
366:Scope
226:9–9–9
134:Court
1588:1988
1583:1984
1578:1979
1568:1962
1509:1875
1506:1872
1497:1857
1477:1832
1374:2016
1364:2014
1359:2012
1349:2011
1329:2009
1319:2008
1309:2007
1304:2006
1299:2006
1294:2005
1289:2004
1284:2003
1279:2002
1269:1998
1264:1997
1259:1996
1254:1993
1249:1990
1244:1988
1239:1987
1229:1986
1219:1984
1199:1982
1194:1981
1189:1980
1184:1978
1179:1977
1174:1976
1169:1975
1164:1971
1159:1969
1154:1968
1149:1966
1144:1964
1139:1962
1129:1954
1124:1951
1119:1950
1114:1950
1109:1948
1104:1945
1099:1944
1094:1943
1089:1943
1084:1942
1079:1941
1069:1940
1059:1937
1054:1936
1049:1935
1044:1934
1039:1932
1034:1928
1029:1926
1024:1924
1019:1921
1014:1918
1009:1917
1004:1916
999:1914
994:1913
989:1909
984:1894
979:1864
974:1862
969:1861
841:U.S.
816:U.S.
793:U.S.
741:rent
674:and
440:rent
434:and
860:CCH
844:716
837:279
819:108
812:359
796:426
789:348
708:.
651:.
599:.
1625::
739:,
727:,
678:,
670:,
478:,
454:,
446:,
442:,
438:,
426:,
362:.
337:,
23:on
943:e
936:t
929:v
715:)
711:(
658:)
654:(
606:)
602:(
333:(
319:e
312:t
305:v
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