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1、FederalPersonalIncomeTaxPike:Fall2005I.GrossIncomeA.§61(a)1.(a)Grossincomemeansallincomefromwhateversourcederived,including(butnolimitedto)thefollowingitemsa.Compensationforservices,includingfees,commissions,fringebenefitsandsimilaritemsb.Grossincomederivedfrombusinessc.gainderivedfromdealingsin
2、propertyd.Interse.Rentsf.Royaltiesg.Dividendsh.Alimonyi.Annuitiesj.Incomefromlifeinsuranceandendowmentk’sk.Pensionsl.Dischargeofindebtednessm.Distributiveshareofpartnerincomen.Incomeinrespectofadecedento.Incomefromaninterestinanestateortrust2.Anyamountorformofcompensation,obviouslydoesnothavetob
3、ecashmoney.3.Cesairiniv.U.S.:FamilygotpianoandIRSclaimedtaxliability7yearslaterwhenfamilysoldit.a.Courtheldthatthiswasanaccessionofwealthb.Thisgainwasrealizedc.TheTPhadcompletedominionoverit.4.Reg§§1.61-1a.Grossincomeincludesincomerealizedinanyform,whetherinmoney,propertyorservices.b.Mayberealiz
4、edinformofservices,mealsaccommodations,sock,otherpropertyorcash.c.Notlimitedtoenumerateditems5.Commissionerv.GlenshawGlassCorp.TPreceivedpunitivedamagesinacivilaction.a.“Congressappliednolimitationastothesourceoftaxablereceipts,norrestrictivelabelsastotheirnature.”b.“Instancesofundeniableaccessi
5、ontowealth,clearlyrealized,andoverwhichtheTP’shavecompletedominion.”c.Incomeshouldbeconstruedbroadly.B.CompensationforServices§61(a)(1)1.Regulation§1.61-261a.(c)Thevalueofservicesisnotincludibleingrossincomewhensuchservicesarerendereddirectlyandgratuitouslytoanorganizationdescribedin§170b.(d)Com
6、pensationotherthancash1.1)Exceptfortheprovidedinparagraph(d)(6)(i),ifservicesarepaidforinproperty,thefairmarketvaluetothepropertytakenmustbeincludedinincome.AIfservisesarepaidforinproperty,fairmarketvalueisusedtodeterminevalue.BIfthereisastipulatedprice,thenitcandeterminetheamountofincome.2.2)If
7、servicesarepaidforinexchangeforotherservices,thefirmarketvalueoftheotherservicestakeninpaymentareincludedascompensation.c.Whenanindividualbarters,basicruleisthatexchangehastakenplace–personwhoreceivesthegoodasbeenpaidcompens
