Income

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  • Includes but is not limited to the following items: earned income such as compensation for services, fees, commissions, salaries, wages and similar items; gross income derived from business (and net income if the individual elects to include it); gains derived from dealings in property including capital gains; interest; rents; royalties; dividends; annuities; income from the investment portion of life insurance and endowment contracts; pensions; income from discharge of indebtedness; distributive share of partnership income; and income from an interest in an estate or trust. The term includes all income items, regardless of whether they are taxable for Federal income tax purposes, such as interest on municipal bonds. Generally, income means "gross income" as determined in conformity with the Internal Revenue Service principles.
    US Army Financial Disclosure Management - Cite This Source - This Definition
  • Browse Related Terms: Estate, Estate tax, Executor/Executrix, Irrevocable trust, Qualified domestic trust (QDOT), Revocable trust, trustee, will
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