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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Internal Revenue Code section 61 ： ウィキペディア英語版 Internal Revenue Code section 61 Section 61 of the Internal Revenue Code (IRC 61, ) defines "gross income," the starting point for determining which items of income are taxable for federal income tax purposes in the United States. Section 61 states that "except as otherwise provided in this subtitle gross income means all income from whatever source derived". The United States Supreme Court has interpreted this to mean that Congress intended to express its full power to tax incomes to the extent that such taxation is permitted under Article I, Section 8, Clause 1 (the Taxing and Spending Clause) of the Constitution of the United States and under the Constitution's Sixteenth Amendment.〔Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955)〕 ==Scope== Section 61 contains a rare example of ''intensive redundancy'', or ''emphatic redundancy'', in the Internal Revenue Code. That is, the parenthetical phrase "but not limited to" redundantly intensifies the significance of the phrase "all income" and the phrase "from whatever source derived." Under ordinary rules of statutory construction the list of fifteen specific items of income would not, even in the absence of the parenthetical intensive, be considered a complete list of all items of income included in "gross income" under the definition. The use of the word "including" also highlights this expansive definition of "gross income." Under Internal Revenue Code , "()he terms 'includes' and 'including' when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined." Under the 1959 U.S. Supreme Court case of ''Sims v. United States'', the terms "includes" and "including" in section 7701 are terms of expansion, not terms of exclusivity.〔359 U.S. 108, 79 S. Ct. 641, 59-1 U.S. Tax Cas. (CCH) paragr. 9338 (1959).〕 The phrase "except as otherwise provided in this subtitle" generally refers to the items of income that are excluded from "gross income" under Internal Revenue Code sections 101 through 140. For example, excludes certain life insurance proceeds received by reason of the death of the insured. excludes certain gifts and inheritances. excludes interest income on state and municipal bonds. excludes certain amounts received on account of injuries or sickness. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Internal Revenue Code section 61」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.