Sec. 61. Gross Income Defined
Sec. 61. Gross income defined.
(a) General definition.
Except as otherwise provided in this subtitle, gross income means all income from whatever source derived,
including (but not limited to) the following items:
(1) Compensation for services, including fees, commisions, fringe benefits, and similar items;
(2) Gross income derived from business;
(3) Gains derived from dealings in property;
(8) Alimony and separate maintenance payments;
(10) Income from life insurance and endowment contracts;
(12) Income from discharge of indebtedness;
(13) Distributive share of partnership gross income;
(14) Income in respect of a decedent; and
(15) Income from an interest in an estate or trust.
(b) Cross references.
For items specifically included in gross income, see part II
(Sec. 71 and following). For items specifically excluded from gross income, see part III (Sec. 101 and following).
26 USC 61
The IRS claims that because all these things are listed, everyone,
including citizens, must pay income tax on these earnings. They ignore
the fact that applying Section 61 in that fashion has the effect of
transforming the income tax from a constitutional indirect tariff collected at the source by withholding from
payments to foreign persons, imposed only on
non-resident aliens and foreign corporations, to an unconstitutional direct tax without apportionment imposed on a citizen's
Right to Work, which the Supreme Court ruled (see The Supreme Court Decisions)
is still unconstitutional, even after the 16th Amendment.
Please review The Proper Application to understand how
this code section is actually applied under the law instead of under the myth.
Last Update: 07/01/99
Web Author: The Disciples of Truth
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