United States IRC sections
Statute section
IRC section 61
Gross income defined
Country
United States
Section
61
Updated
2026-05-01
Operative text
Except as otherwise provided, gross income means all income from whatever source derived, including compensation for services, business income, gains from dealings in property, interest, rents, royalties, dividends, annuities, pensions, and distributive shares of partnership gross income.
Cross-references
26 U.S.C. 162
Related guides
Primary sources
- 26 U.S.C. section 61Verified 2026-05-01
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.