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e-CFR data is current as of August 5, 2020

Title 26Chapter ISubchapter APart 1

TITLE 26—Internal Revenue






Definition of Gross Income, Adjusted Gross Income, and Taxable Income

Gross income.
Compensation for services, including fees, commissions, and similar items.
Gross income derived from business.
Gross income of farmers.
Allocations by cooperative associations; per-unit retain certificates—tax treatment as to cooperatives and patrons.
Gains derived from dealings in property.
Rents and royalties.
Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
Income from discharge of indebtedness.
Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
Miscellaneous items of gross income.
Options received as payment of income.
Taxation of fringe benefits.
Taxation of split-dollar life insurance arrangements.
Adjusted gross income.
Adjusted gross income (temporary).
Reimbursements and other expense allowance arrangements.
Change of treatment with respect to the zero bracket amount and itemized deductions.
Cross reference.
Treatment of community income.
Treatment of community income where spouses live apart.
Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
Request for relief from the Federal income tax liability resulting from the operation of community property law.
Effective date.
2-percent floor on miscellaneous itemized deductions (temporary).
Treatment of pass-through entities (temporary).
Allocation of expenses by real estate mortgage investment conduits.
Allocation of expenses by real estate mortgage investment conduits (temporary).
Costs paid or incurred by estates or non-grantor trusts.

Items Specifically Included in Gross Income

Alimony and separate maintenance payments; income to wife or former wife.
Alimony and separate maintenance payments (temporary).
Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
Applicability of section.
Excludable amounts not income.
Exclusion ratio.
Expected return.
Investment in the contract.
Adjustment in investment where a contract contains a refund feature.
Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
Effect of transfer of contracts on investment in the contract.
Amounts not received as annuity payments.
Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
Special rule for employee contributions recoverable in three years.
Exceptions from application of principles of section 72.
Applicability of section 72 to accident or health plans.
Life insurance contracts purchased under qualified employee plans.
Special rules applicable to owner-employees.
Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
Treatment of certain total distributions with respect to self-employed individuals.
Treatment of distributions where substantially all contributions are employee contributions (temporary).
Loans treated as distributions.
Services of child.
Prizes and awards.
Treatment of bond premiums in case of dealers in tax-exempt securities.
Election to consider Commodity Credit Corporation loans as income.
Effect of election to consider commodity credit loans as income.
Gross up for deemed paid foreign tax credit.
Group-term life insurance—definitions of certain terms.
Group-term life insurance—general rules.
Exceptions to the rule of inclusion.
Determination of amount equal to cost of group-term life insurance.
Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).
Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
Property transferred in connection with the performance of services.
Election to include in gross income in year of transfer.
Meaning and use of certain terms.
Special rules.
Restrictions that will never lapse.
Deduction by employer.
Taxation of nonqualified stock options.
Applicability of section and transitional rules.
Transfer of appreciated property to political organizations.
Unemployment compensation.
Nuclear decommissioning costs.

Items Specifically Excluded From Gross Income

Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
Employees' death benefits.
Interest payments.
Payment of life insurance proceeds at a date later than death.
Effective date.
Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
Gifts and inheritances.
Interest upon obligations of a State, territory, etc.
Industrial development bonds.
Interest on bonds to finance certain exempt facilities.
Interest on bonds to finance industrial parks.
Exemption for certain small issues of industrial development bonds.
Bonds held by substantial users.
Obligations of certain volunteer fire departments.
Qualified mortgage bond.
Compensation for injuries or sickness.
Amounts attributable to employer contributions.
Amounts expended for medical care.
Payments unrelated to absence from work.
Accident and health plans.
Self-insured medical reimbursement plan.
Contributions by employer to accident and health plans.
Rental value of parsonages.
Acquisition of indebtedness by a person related to the debtor.
Intercompany losses and deductions.
Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
Reduction of attributes.
Indebtedness satisfied by partnership interest.
Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.
Definitions and effective/applicability dates.
Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
Application of section 108(i) to partnerships and S corporations.
Rules for the deduction of OID.
Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
Qualified lessee construction allowances.
Recovery of certain items previously deducted or credited.
Combat zone compensation of members of the Armed Forces.
Mustering-out payments for members of the Armed Forces.
Exclusion of amounts received as a scholarship or fellowship grant.
Items not considered as scholarships or fellowship grants.
Federal grants requiring future service as a Federal employee.
Contributions to the capital of a corporation.
Contribution in aid of construction.
Meals and lodging furnished for the convenience of the employer.
Statutory subsistence allowance received by police.
Notice of application for recognition of status of qualified group legal services plan.
Exclusion of gain from sale or exchange of a principal residence.
Reduced maximum exclusion for taxpayers failing to meet certain requirements.
Special rules.
Suspension of 5-year period for certain members of the uniformed services and Foreign Service.
Applicable rules relating to certain reduced uniformed services retirement pay.
Exclusion of insurance proceeds for reimbursement of certain living expenses.
Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
Permitted election changes.
Amounts received under a qualified educational assistance program.
Qualified educational assistance program.
Outline of regulations under section 132.
Exclusion from gross income for certain fringe benefits.
No-additional-cost services.
Qualified employee discounts.
Line of business limitation.
Working condition fringes.
De minimis fringes.
Employer-operated eating facilities.
Fringe benefit nondiscrimination rules.
Qualified transportation fringes.
Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).

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