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Treasury Regulations · 26 CFR

§ 1.61-10. Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 61

Cite as 26 CFR § 1.61-10

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
Issued under
26 U.S.C. § 61
Length
175 words · about 1 min to read
Cross-references
cites 5 Code sections and 0 regulations; cited by 0
(a) In general. Alimony and separate maintenance payments, annuities, and income from life insurance and endowment contracts in general constitute gross income, unless excluded by law. Annuities paid by religious, charitable, and educational corporations are generally taxable to the same extent as other annuities. An annuity charged upon devised land is taxable to the donee-annuitant to the extent that it becomes payable out of the rents or other income of the land, whether or not it is a charge upon the income of the land.
(b) Cross references. For the detailed rules relating to—
(1) Alimony and separate maintenance payments, see section 71 and the regulations thereunder;
(2) Annuities, certain proceeds of endowment and life insurance contracts, see section 72 and the regulations thereunder;
(3) Life insurance proceeds paid by reason of death of insured, employees' death benefits, see section 101 and the regulations thereunder;
(4) Annuities paid by employees' trusts, see section 402 and the regulations thereunder;
(5) Annuities purchased for employee by employer, see section 403 and the regulations thereunder.

Other regulations under § 61

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Definition of Gross Income, Adjusted Gross Income, and Taxable Income

Nearby sections