Subchapter B 61-291

Question 1

Definition of Gross Income, AGI, Taxable Income, ETC. (Part)

Answer 1

Part 1 (61-68)

Question 2

Gross Income Defined

Answer 2

61

Question 3

AGI Defined

Answer 3

62

Question 4

Taxable Income Defined

Answer 4

63

Question 5

Ordinary Income Defined

Answer 5

64

Question 6

Ordinary Loss Defined

Answer 6

65

Question 7

Treatment of Community Income

Answer 7

66

Question 8

2-percent floor on misc. itemized deductioins

Answer 8

67

Question 9

Overall Limitation on Itemized Deductions

Answer 9

68

Question 10

Items Specifically Included in Gross Income (Part)

Answer 10

Part 2 (71-91)

Question 11

Alimony and Separate Maintenance Payments

Answer 11

71

Question 12

Annuities; Certain Proceeds of Endowment and LI Contracts

Answer 12

72

Question 13

Services of Child

Answer 13

73

Question 14

Prizes and Awards

Answer 14

74

Question 15

Dealers in Tax-Exempt Securities

Answer 15

75

Question 16

Commodity Credit Loans

Answer 16

77

Question 17

Dividends Received from Certain Foreign Corps by Domestic Corps Choosing Foreign Tax Credit

Answer 17

78

Question 18

Group-Term LI Purchased for Employees

Answer 18

79

Question 19

Restoration of Value of Certain Securities

Answer 19

80

Question 20

Reimbursement for Expenses of Moving

Answer 20

82

Question 21

Property Transferred in Connection With Performance of Services

Answer 21

83

Question 22

Transfer of Appreciated Property to Political Organization

Answer 22

84

Question 23

Unemployment Compensation

Answer 23

85

Question 24

Social Security and Tier 1 Railroad Retirement Benefits

Answer 24

86

Question 25

Alcohol and Biodiesel Fuels Credit

Answer 25

87

Question 26

Certain Amounts with Respect to Nuclear Decommissioning Costs

Answer 26

88

Question 27

Illegal Federal Irrigation Subsidies

Answer 27

90

Question 28

Certain Foreign Branch Losses Transferred to Specified 10-percent Owned Foreign Corporations

Answer 28

91

Question 29

Items Specifically Excluded From GI (Part)

Answer 29

Part III (101-140)