U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
COMPUTATION OF TAXABLE INCOME
DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, AND TAXABLE INCOME
ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 1.108-1 - [Reserved]
§ 1.108-5 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
§ 1.101-5 - [Reserved]
§§ 1.103-2—1.103-6 - §[Reserved]