Subchapter B 61-291 Flashcards
Definition of Gross Income, AGI, Taxable Income, ETC. (Part)
Part 1 (61-68)
Gross Income Defined
61
AGI Defined
62
Taxable Income Defined
63
Ordinary Income Defined
64
Ordinary Loss Defined
65
Treatment of Community Income
66
2-percent floor on misc. itemized deductioins
67
Overall Limitation on Itemized Deductions
68
Items Specifically Included in Gross Income (Part)
Part 2 (71-91)
Alimony and Separate Maintenance Payments
71
Annuities; Certain Proceeds of Endowment and LI Contracts
72
Services of Child
73
Prizes and Awards
74
Dealers in Tax-Exempt Securities
75
Commodity Credit Loans
77
Dividends Received from Certain Foreign Corps by Domestic Corps Choosing Foreign Tax Credit
78
Group-Term LI Purchased for Employees
79
Restoration of Value of Certain Securities
80
Reimbursement for Expenses of Moving
82
Property Transferred in Connection With Performance of Services
83
Transfer of Appreciated Property to Political Organization
84
Unemployment Compensation
85
Social Security and Tier 1 Railroad Retirement Benefits
86
Alcohol and Biodiesel Fuels Credit
87
Certain Amounts with Respect to Nuclear Decommissioning Costs
88
Illegal Federal Irrigation Subsidies
90
Certain Foreign Branch Losses Transferred to Specified 10-percent Owned Foreign Corporations
91
Items Specifically Excluded From GI (Part)
Part III (101-140)
