2017 income tax fundamentals chapter 2

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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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