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