IRS Pub. 17, Your Federal Income Tax
This chapter discusses many kinds of income and explains whether
they are taxable or nontaxable.
- Income that is taxable must be reported on your tax return
and is subject to tax.
- Income that is nontaxable may have to be shown on your tax
return, but is not subject to tax.
You must include on your return all income you receive in the form
of money, property, and services unless the tax law states that you do
not include them. Some items, however, are only partly excluded from
income. They are listed and discussed briefly in this chapter.
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