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Cross references

For items specifically included in gross income, see part II (sec. 71 and following). For items specifically excluded from gross income, see part III (sec. 101 and following).

in view

Whole section

▸rulespec code

Shown source

statutes/26/61.yaml

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Rules

enumerated_gross_income_items

Derived

source: 26 USC 61(a)

- name: enumerated_gross_income_items
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 61(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/61
            excerpt: including (but not limited to) the following items
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(0, compensation_for_services)
        + max(0, gross_income_derived_from_business)
        + max(0, gains_derived_from_dealings_in_property)
        + max(0, interest)
        + max(0, rents)
        + max(0, royalties)
        + max(0, dividends)
        + max(0, annuities)
        + max(0, income_from_life_insurance_and_endowment_contracts)
        + max(0, pensions)
        + max(0, income_from_discharge_of_indebtedness)
        + max(0, distributive_share_of_partnership_gross_income)
        + max(0, income_in_respect_of_a_decedent)
        + max(0, income_from_an_interest_in_an_estate_or_trust)

gross_income

Derived

source: 26 USC 61(a): General definition Except as otherwise provided in this subtitle, gross income means all income f...

- name: gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    26 USC 61(a): General definition Except as otherwise provided in this subtitle, gross income
    means all income f...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/61
            excerpt: >-
              Except as otherwise provided in this subtitle, gross income means all income from
              whatever source derived
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/61
            excerpt: Except as otherwise provided in this subtitle
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            all_income_from_whatever_source_derived
            - amounts_otherwise_provided_excluded_from_gross_income_under_this_subtitle
        )

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us/statute/26/61/b — Cross references · Axiom

Cross references

Official source

For items specifically included in gross income, see part II (sec. 71 and following). For items specifically excluded from gross income, see part III (sec. 101 and following).

in view

Whole section

▸rulespec code

Shown source

statutes/26/61.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/61; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

enumerated_gross_income_items

Derived

source: 26 USC 61(a)

- name: enumerated_gross_income_items
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 61(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/61
            excerpt: including (but not limited to) the following items
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(0, compensation_for_services)
        + max(0, gross_income_derived_from_business)
        + max(0, gains_derived_from_dealings_in_property)
        + max(0, interest)
        + max(0, rents)
        + max(0, royalties)
        + max(0, dividends)
        + max(0, annuities)
        + max(0, income_from_life_insurance_and_endowment_contracts)
        + max(0, pensions)
        + max(0, income_from_discharge_of_indebtedness)
        + max(0, distributive_share_of_partnership_gross_income)
        + max(0, income_in_respect_of_a_decedent)
        + max(0, income_from_an_interest_in_an_estate_or_trust)

gross_income

Derived

source: 26 USC 61(a): General definition Except as otherwise provided in this subtitle, gross income means all income f...

- name: gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    26 USC 61(a): General definition Except as otherwise provided in this subtitle, gross income
    means all income f...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/61
            excerpt: >-
              Except as otherwise provided in this subtitle, gross income means all income from
              whatever source derived
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/61
            excerpt: Except as otherwise provided in this subtitle
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            all_income_from_whatever_source_derived
            - amounts_otherwise_provided_excluded_from_gross_income_under_this_subtitle
        )