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  2. Internal Revenue Code section 61 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Thus, even when a taxpayer does not directly receive compensation for services, the compensation may be considered gross income if the payment releases the taxpayer from an obligation. The issue of whether indirect payments for services should be included in gross income arose again in McCann v. United States. [4]

  3. Gross income - Wikipedia

    en.wikipedia.org/wiki/Gross_income

    For a business, gross income (also gross profit, sales profit, or credit sales) is the difference between revenue and the cost of making a product or providing a service, before deducting overheads, payroll, taxation, and interest payments.

  4. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    Corporate income tax is based on net taxable income as defined under federal or state law. Generally, taxable income for a corporation is gross income (business and possibly non-business receipts less cost of goods sold) less allowable tax deductions. Certain income, and some corporations, are subject to a tax exemption. Also, tax deductions ...

  5. Adjusted Gross Income: What It Is and How To Calculate ... - AOL

    www.aol.com/adjusted-gross-income-calculate...

    Adjusted gross income is an important number used to determine how much you owe in taxes. It's a factor in determining your federal tax bracket and taxable income -- the portion of your income ...

  6. Gross vs. Net Income: Understanding the Difference - AOL

    www.aol.com/finance/gross-vs-net-income...

    Gross income measures the profit generated from sales alone, using your total revenue minus the cost to of the goods you sold. Find out how net come is different.

  7. What Is Adjusted Gross Income & Why Does It Matter? - AOL

    www.aol.com/finance/adjusted-gross-income-why...

    Adjusted Gross Income (AGI) is your gross income minus all the adjustments to income you claim on your tax return. See how to calculate your AGI and MAGI.

  8. Adjusted gross income - Wikipedia

    en.wikipedia.org/wiki/Adjusted_gross_income

    For most individual tax purposes, AGI is more relevant than gross income. Gross income is sales price of goods or property, minus cost of the property sold, plus other income. It includes wages, interest, dividends, business income, rental income, and all other types of income. Adjusted gross income is gross income less deductions from a ...

  9. Income (United States legal definitions) - Wikipedia

    en.wikipedia.org/wiki/Income_(United_States...

    In U.S. business and financial accounting, income is generally defined by Generally Accepted Accounting Principles (GAAP) and the Financial Accounting Standards Board as: Revenues – Expenses; however, many people use it as shorthand for net income, which is the amount of money that a company earns after covering all of its costs as well as taxes.

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