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Treasury Regulations · 26 CFR Part 1

Definition of Gross Income, Adjusted Gross Income, and Taxable Income (§§ 1.61-1 to 1.67-4)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.61-1 Gross income.
  2. § 1.61-2 Compensation for services, including fees, commissions, and similar items.
  3. § 1.61-3 Gross income derived from business.
  4. § 1.61-4 Gross income of farmers.
  5. § 1.61-5 Allocations by cooperative associations; per-unit retain certificates—tax treatment as to cooperatives and patrons.
  6. § 1.61-6 Gains derived from dealings in property.
  7. § 1.61-7 Interest.
  8. § 1.61-8 Rents and royalties.
  9. § 1.61-9 Dividends.
  10. § 1.61-10 Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
  11. § 1.61-11 Pensions.
  12. § 1.61-12 Income from discharge of indebtedness.
  13. § 1.61-13 Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
  14. § 1.61-14 Miscellaneous items of gross income.
  15. § 1.61-15 Options received as payment of income.
  16. § 1.61-21 Taxation of fringe benefits.
  17. § 1.61-22 Taxation of split-dollar life insurance arrangements.
  18. § 1.62-1 Adjusted gross income.
  19. § 1.62-1T Adjusted gross income (temporary).
  20. § 1.62-2 Reimbursements and other expense allowance arrangements.
  21. § 1.63-1 Change of treatment with respect to the zero bracket amount and itemized deductions.
  22. § 1.63-2 Cross reference.
  23. § 1.66-1 Treatment of community income.
  24. § 1.66-2 Treatment of community income where spouses live apart.
  25. § 1.66-3 Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
  26. § 1.66-4 Request for relief from the Federal income tax liability resulting from the operation of community property law.
  27. § 1.66-5 Effective date.
  28. § 1.67-1T 2-percent floor on miscellaneous itemized deductions (temporary).
  29. § 1.67-2T Treatment of pass-through entities (temporary).
  30. § 1.67-3 Allocation of expenses by real estate mortgage investment conduits.
  31. § 1.67-3T Allocation of expenses by real estate mortgage investment conduits (temporary).
  32. § 1.67-4 Costs paid or incurred by estates or non-grantor trusts.