Part 1. PART 1—INCOME TAXES (CONTINUED)

• COMPUTATION OF TAXABLE INCOME

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

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

• Items Specifically Included in Gross Income

  • SECTION § 1.71-1 - Alimony and separate maintenance payments; income to wife or former wife.
  • SECTION § 1.71-1T - Alimony and separate maintenance payments (temporary).
  • SECTION § 1.71-2 - Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
  • SECTION § 1.72-1 - Introduction.
  • SECTION § 1.72-2 - Applicability of section.
  • SECTION § 1.72-3 - Excludable amounts not income.
  • SECTION § 1.72-4 - Exclusion ratio.
  • SECTION § 1.72-5 - Expected return.
  • SECTION § 1.72-6 - Investment in the contract.
  • SECTION § 1.72-7 - Adjustment in investment where a contract contains a refund feature.
  • SECTION § 1.72-8 - Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
  • SECTION § 1.72-9 - Tables.
  • SECTION § 1.72-10 - Effect of transfer of contracts on investment in the contract.
  • SECTION § 1.72-11 - Amounts not received as annuity payments.
  • SECTION § 1.72-12 - Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
  • SECTION § 1.72-13 - Special rule for employee contributions recoverable in three years.
  • SECTION § 1.72-14 - Exceptions from application of principles of section 72.
  • SECTION § 1.72-15 - Applicability of section 72 to accident or health plans.
  • SECTION § 1.72-16 - Life insurance contracts purchased under qualified employee plans.
  • SECTION § 1.72-17 - Special rules applicable to owner-employees.
  • SECTION § 1.72-17A - Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
  • SECTION § 1.72-18 - Treatment of certain total distributions with respect to self-employed individuals.
  • SECTION § 1.72(e)-1T - Treatment of distributions where substantially all contributions are employee contributions (temporary).
  • SECTION § 1.72(p)-1 - Loans treated as distributions.
  • SECTION § 1.73-1 - Services of child.
  • SECTION § 1.74-1 - Prizes and awards.
  • SECTION § 1.75-1 - Treatment of bond premiums in case of dealers in tax-exempt securities.
  • SECTION § 1.77-1 -
  • SECTION § 1.77-2 - Effect of election to consider commodity credit loans as income.
  • SECTION § 1.78-1 - Gross up for deemed paid foreign tax credit.
  • SECTION § 1.79-0 - Group-term life insurance—definitions of certain terms.
  • SECTION § 1.79-1 - Group-term life insurance—general rules.
  • SECTION § 1.79-2 - Exceptions to the rule of inclusion.
  • SECTION § 1.79-3 - Determination of amount equal to cost of group-term life insurance.
  • SECTION § 1.79-4T - Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).
  • SECTION § 1.82-1 - Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
  • SECTION § 1.83-1 - Property transferred in connection with the performance of services.
  • SECTION § 1.83-2 - Election to include in gross income in year of transfer.
  • SECTION § 1.83-3 - Meaning and use of certain terms.
  • SECTION § 1.83-4 - Special rules.
  • SECTION § 1.83-5 - Restrictions that will never lapse.
  • SECTION § 1.83-6 - Deduction by employer.
  • SECTION § 1.83-7 - Taxation of nonqualified stock options.
  • SECTION § 1.83-8 - Applicability of section and transitional rules.
  • SECTION § 1.84-1 - Transfer of appreciated property to political organizations.
  • SECTION § 1.85-1 -
  • SECTION § 1.88-1 - Nuclear decommissioning costs.

• Items Specifically Excluded From Gross Income

  • SECTION § 1.105-3 - Payments unrelated to absence from work.
  • SECTION § 1.105-5 - Accident and health plans.
  • SECTION § 1.105-11 - Self-insured medical reimbursement plan.
  • SECTION § 1.106-1 - Contributions by employer to accident and health plans.
  • SECTION § 1.107-1 - Rental value of parsonages.
  • SECTION § 1.108-1 - [Reserved]
  • SECTION § 1.108-2 - Acquisition of indebtedness by a person related to the debtor.
  • SECTION § 1.108-3 - Intercompany losses and deductions.
  • SECTION § 1.108-4 - Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
  • SECTION § 1.108-5 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
  • SECTION § 1.108-6 - Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
  • SECTION § 1.108-7 - Reduction of attributes.
  • SECTION § 1.108-8 - Indebtedness satisfied by partnership interest.
  • SECTION § 1.108-9 - Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.
  • SECTION § 1.108(c)-1T - [Reserved]
  • SECTION § 1.108(i)-0 - Definitions and effective/applicability dates.
  • SECTION § 1.108(i)-1 - Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
  • SECTION § 1.108(i)-2 - Application of section 108(i) to partnerships and S corporations.
  • SECTION § 1.108(i)-3 - Rules for the deduction of OID.
  • SECTION § 1.109-1 - Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
  • SECTION § 1.110-1 - Qualified lessee construction allowances.
  • SECTION § 1.111-1 - Recovery of certain items previously deducted or credited.
  • SECTION § 1.112-1 - Combat zone compensation of members of the Armed Forces.
  • SECTION § 1.113-1 - Mustering-out payments for members of the Armed Forces.
  • SECTION § 1.117-1 - Exclusion of amounts received as a scholarship or fellowship grant.
  • SECTION § 1.117-2 - Limitations.
  • SECTION § 1.117-3 - Definitions.
  • SECTION § 1.117-4 - Items not considered as scholarships or fellowship grants.
  • SECTION § 1.117-5 - Federal grants requiring future service as a Federal employee.
  • SECTION § 1.118-1 - Contributions to the capital of a corporation.
  • SECTION § 1.118-2 - Contribution in aid of construction.
  • SECTION § 1.119-1 - Meals and lodging furnished for the convenience of the employer.
  • SECTION § 1.120-1 - Statutory subsistence allowance received by police.
  • SECTION § 1.120-3 - Notice of application for recognition of status of qualified group legal services plan.
  • SECTION § 1.121-1 - Exclusion of gain from sale or exchange of a principal residence.
  • SECTION § 1.121-2 - Limitations.
  • SECTION § 1.121-3 - Reduced maximum exclusion for taxpayers failing to meet certain requirements.
  • SECTION § 1.121-4 - Special rules.
  • SECTION § 1.121-5 - Suspension of 5-year period for certain members of the uniformed services and Foreign Service.
  • SECTION § 1.122-1 - Applicable rules relating to certain reduced uniformed services retirement pay.
  • SECTION § 1.123-1 - Exclusion of insurance proceeds for reimbursement of certain living expenses.
  • SECTION § 1.125-3 - Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
  • SECTION § 1.125-4 - Permitted election changes.
  • SECTION § 1.127-1 - Amounts received under a qualified educational assistance program.
  • SECTION § 1.127-2 - Qualified educational assistance program.
  • SECTION § 1.132-0 - Outline of regulations under section 132.
  • SECTION § 1.132-1 - Exclusion from gross income for certain fringe benefits.
  • SECTION § 1.132-2 - No-additional-cost services.
  • SECTION § 1.132-3 - Qualified employee discounts.
  • SECTION § 1.132-4 - Line of business limitation.
  • SECTION § 1.132-5 - Working condition fringes.
  • SECTION § 1.132-6 - De minimis fringes.
  • SECTION § 1.132-7 - Employer-operated eating facilities.
  • SECTION § 1.132-8 - Fringe benefit nondiscrimination rules.
  • SECTION § 1.132-9 - Qualified transportation fringes.
  • SECTION § 1.133-1T - Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).
  • SECTION § 1.101-1 - Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
  • SECTION § 1.101-2 - Employees' death benefits.
  • SECTION § 1.101-3 - Interest payments.
  • SECTION § 1.101-4 - Payment of life insurance proceeds at a date later than death.
  • SECTION § 1.101-5 - [Reserved]
  • SECTION § 1.101-6 - Effective date.
  • SECTION § 1.101-7 - Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
  • SECTION § 1.102-1 - Gifts and inheritances.
  • SECTION § 1.103-1 - Interest upon obligations of a State, territory, etc.
  • SECTION §§ 1.103-2—1.103-6 - §[Reserved]
  • SECTION § 1.103-7 - Industrial development bonds.
  • SECTION § 1.103-8 - Interest on bonds to finance certain exempt facilities.
  • SECTION § 1.103-9 - Interest on bonds to finance industrial parks.
  • SECTION § 1.103-10 - Exemption for certain small issues of industrial development bonds.
  • SECTION § 1.103-11 - Bonds held by substantial users.
  • SECTION § 1.103-16 - Obligations of certain volunteer fire departments.
  • SECTION § 1.103A-2 - Qualified mortgage bond.
  • SECTION § 1.104-1 - Compensation for injuries or sickness.
  • SECTION § 1.105-1 - Amounts attributable to employer contributions.
  • SECTION § 1.105-2 - Amounts expended for medical care.