<P> Gross income is not limited to cash received . "It includes income realized in any form, whether money, property, or services ." </P> <P> Following are some of the things that are included in income: </P> <Ul> <Li> Wages, fees for services, tips, and similar income . It is well established that income from personal services must be included in the gross income of the person who performs the services . Mere assignment of the income does not shift the liability for the tax . </Li> <Li> Interest received, as well as imputed interest on below market and gift loans . </Li> <Li> Dividends, including capital gain distributions, from corporations . </Li> <Li> Gross profit from sale of inventory . The sales price, net of discounts, less cost of goods sold is included in income . </Li> <Li> Gains on disposition of other property . Gain is measured as the excess of proceeds over the taxpayer's adjusted basis in the property . Losses from property may be allowed as tax deductions . </Li> <Li> Rents and royalties from use of tangible or intangible property . The full amount of rent or royalty is included in income, and expenses incurred to produce this income may be allowed as tax deductions . </Li> <Li> Alimony and separate maintenance payments . </Li> <Li> Pensions, annuities, and income from life insurance or endowment contracts . </Li> <Li> Distributive share of partnership income or pro rata share of income of an S corporation . </Li> <Li> State and local income tax refunds, to the extent previously deducted . Note that these are generally excluded from gross income for state and local income tax purposes . </Li> <Li> Any other income from whatever source . Even income from crimes is taxable and must be reported, as failure to do so is a crime in itself . </Li> </Ul> <Li> Wages, fees for services, tips, and similar income . It is well established that income from personal services must be included in the gross income of the person who performs the services . Mere assignment of the income does not shift the liability for the tax . </Li>

According to the irs gross income is all reportable income from any source including
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