Gross Income

Question 1

In what section of the United States Code did Congress define “gross income”?

Answer 1

Congress defined what “gross income” means in 26 U.S.C. section 83.

Question 2

What Supreme Court case affirmed that a man’s labor is sacred and inviolable?

Answer 2

Butcher’s Union Co. v. Crescent City Co., 111 U.S. 746 (1884).

Question 3

What did the U.S. Supreme Court say about a man’s labor in Butcher’s Union Co. v. Crescent City Co. in 1884?

Answer 3

Butcher’s Union Company v. Crescent City Company, 1884, the United States Supreme Court affirmed that the property that every man has is his own labor, as it is the original foundation of all other property, so it is the most sacred and most inviolable.

Question 4

What did the 9th Circuit affirm in Alves v. Commissioner of Internal Revenue, 734 F.2d 478, 481-82 (9th Cir. 1984)?

Answer 4

The plain language of section 83(a) belies Alves’s argument. The statute applies to all property transferred in connection with the performance of services.