26 U.S.C. § 61 — Gross income defined

(a) General definition: Unless another part of this subtitle says otherwise, gross income means all income from whatever source it comes from. This includes, but is not limited to: (1) pay for services, including fees, commissions, fringe benefits, and similar items; (2) gross income from a business; (3) gains from dealing in property; (4) interest; (5) rents; (6) royalties; (7) dividends; (8) annuities; (9) income from life insurance and endowment contracts; (10) pensions; (11) income from having a debt forgiven; (12) a partner's share of partnership gross income; (13) income tied to someone who has died; and (14) income from a share of an estate or trust. (b) Cross references: For items specifically included in gross income, see part II (section 71 and following). For items specifically excluded from gross income, see part III (section 101 and following).