Gross Income Exclusions and Inclusions (Cont’d)
Federal Tax Course – Lesson 5
Introduction | 501 |
Compensation for Personal Services | 502 |
Compensation Paid in Property or Services | 503 |
Use of Company Car | 504 |
Employer-Paid Insurance | 505 |
Meals and Lodging Furnished to Employees | 506 |
Moving Expenses | 507 |
Contributions to Pension Plans | 508 |
Pensions and Retirement Pay Received | 509 |
Medical Reimbursement Plans | 510 |
Dependent Care Assistance | 511 |
Cafeteria Plans | 511A |
Death Benefits Paid By An Employer | 512 |
Clergy’s Rental Allowance (Parsonage) | 513 |
Members of the Armed Forces and Veterans | 514 |
Government Employees and Action Volunteers | 515 |
Alimony Payments – Ground Rules | 516 |
Alimony Payments – Pre-’85 Rules | 517A |
Alimony Payments – Post ’84 Rules | 517B |
Rents and Royalties | 518 |
Cancellation of a Debt | 519 |
Compensation From Taxpayer’s Business | 520 |
Other Income Items | 521 |