Chapter 2: Gross Income and Exclusions Chapter Contents
Chapter 2 Gross Income and Exclusions Chapter Introduction 21 The Nature of Gross Income 22 Interest and Dividend Income 22a U.S. Savings Bonds 22b Dividends 22c Current Tax Rates for Dividends 23 Alimony 23a Alimony Recapture 23b Property Transfers 23c Child Support 24 Prizes and Awards 25 Annuities 25a The Simplified Method 25b The General Rule 25c Employee Annuities 26 Life Insurance 27 Gifts and Inheritances 28 Scholarships 29 Accident and Health Insurance 210 Meals and Lodging 211 Municipal Bond Interest 212 Unemployment Compensation 213 Employee Fringe Benefits 213a Flexible Spending Accounts
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