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Gross income
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Gross income in United States income tax law is generally receipts and gains from all sources. Gross income is the starting point for determining Federal and state income tax of individuals, corporations, estates and trusts, whether resident or nonresident.[1]
Under the U.S. Internal Revenue Code, "Except as otherwise provided" by law, gross income means "all income from whatever source derived," and is not limited to cash received.[2] Federal tax regulations interpret this general rule. The amount of income recognized is generally the value received or the value which the taxpayer has a right to receive. Certain types of income are specifically excluded from gross income.
The time at which gross income becomes taxable is determined under Federal tax rules, which differ in some cases from financial accounting rules.
Contents
[hide]
1 What is income
2 Year of inclusion
3 Amount of income
4 Exclusions from gross income: U.S. Federal income tax law
5 Source of income
5.1 Taxation of nonresident aliens
6 See also
7 References
8 Further reading
What is income[edit]
Individuals, corporations, members of partnerships, estates, trusts, and their beneficiaries ("taxpayers") are subject to Income tax in the United States. The amount on which tax is computed, taxable income, equals gross income less allowable tax deductions.
The Internal Revenue Code gives specific examples.[3] The examples are not all inclusive. The term "income" is not defined in the statute or regulations. An early Supreme Court case stated, "Income may be defined as the gain derived from capital, from labor, or from both combined, provided it is understood to include profit gained through a sale or conversion of capital assets."[4] The Court also held that the amount of gross income on disposition of property is the proceeds less the basis (usually, the acquisition cost) of the property.[5]
Gross income is not limited to cash received. "It includes income realized in any form, whether money, property, or services."[6]
Following are some of the things that are included in income:
Wages, fees for services, tips, and similar income. It is well established that income from personal services must be included in the gross income of the person who performs the services. Mere assignment of the income does not shift the liability for the tax.[7]
Interest received,[8] as well as imputed interest on below market and gift loans.[9]
Dividends, including capital gain distributions, from corporations.[10]
Gross profit from sale of inventory. The sales price, net of discounts, less cost of goods sold is included in income.[11]
Gains on disposition of other property. Gain is measured as the excess of proceeds over the taxpayer's adjusted basis in the property.[12] Losses from property may be allowed as tax deductions.[13]
Rents and royalties from use of tangible or intangible property.[14] The full amount of rent or royalty is included in income, and expenses incurred to produce this income may be allowed as tax deductions.[15]
Alimony and separate maintenance payments.[16]
Pensions,[17] annuities,[18] and income from life insurance or endowment contracts.[19]
Distributive share of partnership income[20] or pro rata share of income of an S corporation.[21]
State and local income tax refunds, to the extent previously deducted. Note that these are generally excluded from gross income for state and local income tax purposes.
Any other income from whatever source. Even income from crimes is taxable and must be reported, as failure to do so is a crime in itself.[22]
Gifts and inheritances are not considered income to the recipient under U.S. law.[23] However, gift or estate tax may be imposed on the donor or the estate of the decedent.
Year of inclusion[edit]
A taxpayer must include income as part of taxable income in the year recognized under the taxpayer's method of accounting. Generally, a taxpayer using the cash method of accounting (cash basis taxpayer) recognizes income when received. A taxpayer using the accrual method (accrual basis taxpayer) recognizes income when earned. Income is generally considered earned:
on sales of property when title to the property passes to the customer, and
on performance of services when the services are performed
Amount of income[edit]
For a cash method taxpayer, the measure of income is generally the amount of money or fair market value of property received. For an accrual method taxpayer, it includes the amount the taxpayer has a right to receive.[24]
Certain specific rules apply, including:
Constructive receipt,
Deferral of income from advance payment for goods or services (with exceptions),
Determination what portion of an annuity is income and what portion is return of capital,
The value of goods or services received is included in income in barter transactions.
Exclusions from gross income: U.S. Federal income tax law[edit]
The courts have given very broad meaning to the phrase "all income from whatever source derived," interpreting it to include all income unless a specific exclusion applies.[25] Certain types of income are specifically excluded from gross income. These may be referred to as exempt income, exclusions, or tax exemptions. Among the more common excluded items[26] are the following:
Tax exempt interest. For Federal income tax, interest on state and municipal bonds is excluded from gross income.[27] Some states provide an exemption from state income tax for certain bond interest.
Some Social Security benefits. The amount exempt has varied by year. The exemption is phased out for individuals with gross income above certain amounts.[28]
Gifts and inheritances.[29] However, a "gift" from an employer to an employee is considered compensation, and is generally included in gross income.
Life insurance proceeds received by reason of the death of the insured person.[30]
Certain compensation for personal physical injury or physical sickness, including:
Amounts received under worker’s compensation acts for personal physical injuries or physical sickness,
Amounts received as damages (other than punitive damages) in a suit or settlement for personal physical injuries or physical sickness,
Amounts received through insurance for personal physical injuries or physical sickness, and
Amounts received as a pension, annuity, or similar allowance for personal physical injuries or physical sickness resulting from active service in the armed forces.[31]
Scholarships. Amounts in the nature of compensation, such as for teaching, are included in gross income.[32]
Certain employee benefits. Non-taxable benefits include group health insurance, group life insurance for policies up to $50,000, and certain fringe benefits, including those under a flexible spending or cafeteria plan.[33]
Certain elective deferrals of salary (contributions to "401(k)" plans).
Meals and lodging provided to employees on employer premises for the convenience of the employer.[34]
Foreign earned income exclusion for U.S. citizens or residents for income earned outside the U.S. when the individual met qualifying tests.[35]
Income from discharge of indebtedness for insolvent taxpayers or in certain other cases.[36]
Contributions to capital received by a corporation.[37]
Gain up to $250,000 ($500,000 on a married joint tax return) on the sale of a personal residence.[38]
There are numerous other specific exclusions. Restrictions and specific definitions apply.
Some state rules provide for different inclusions and exclusions.[39]
Source of income[edit]
United States persons (including citizens, residents (whether U.S. citizens or aliens residing in the United States), and U.S. corporations) are generally subject to U.S. federal income tax on their worldwide income. Nonresident aliens are subject to U.S. federal income tax only on income from a U.S. business and certain income from United States sources. Source of income is determined based on the type of income. The source of compensation income is the place where the services giving rise to the income were performed. The source of certain income, such as dividends and interest, is based on location of the residence of the payor. The source of income from property is based on the location where the property is used. Significant additional rules apply.[40]
Taxation of nonresident aliens[edit]
Nonresident aliens are subject to regular income tax on income from a U.S. business or for services performed in the United States.[41] Nonresident aliens are subject to a flat rate of U.S. income tax on certain enumerated types of U.S. source income, generally collected as a withholding tax.[42] The rate of tax is 30% of the gross income, unless reduced by a tax treaty. Nonresident aliens are subject to U.S. federal income tax on some, but not all capital gains.[43] Wages may be treated as effectively connected income, or may be subject to the flat 30% tax, depending on the facts and circumstances.
See also[edit]
Adjusted gross income
Effective gross income
Gross profit
Gross margin
Net income
Amount Realized
References[edit]
Jump up ^ Resident individuals and corporations are allowed tax deductions. Nonresident individuals and corporations are both allowed deductions from gross income.
Jump up ^ See, e.g., 26 USC 83, regarding taxation of certain transfers of property in connection with the performance of services.
Jump up ^ 26 USC 61.
Jump up ^ Eisner v. Macomber, 40 S.Ct. 189 (1920). This case and later cases adopted an accounting concept of income. For a definition of economic income, see Haig-Simons income. See Willis|Hoffman 2009 chapters 4, and 5 and Pratt & Kulsrud 2009 chapters 5 and 6, cited below, for a discussion of gross income.
Jump up ^ Doyle v. Mitchell Bros. Co., 38 S.Ct. 467, 247 U.S. 179 (1918).
Jump up ^ 26 CFR 1.61-1(a). The courts have rejected arguments by various tax protesters have argued that some types of income are not included in this broad definition. Where property or services are received in exchange for property, use of property, services, or use of money, the fair market value of the property or services received is included in gross income. See, 26 CFR 1.61-6, 26 CFR 1.1001-1, 26 CFR 1.61-2(d)(1). For examples, see, e.g., Rev. Rul. 79-24, 1979 1 C.B. 60.
Jump up ^ 26 CFR 1.61-2. See, e.g., Lucas v. Earl, 50 S. Ct. 241, in which Mr. Earl's income that he assigned to his wife was taxed to him. In four community property states, however, income is considered jointly earned by a husband and wife. See Willis|Hoffman 2009 page 4-18 et seq.
Jump up ^ 26 CFR 1.61-7.
Jump up ^ See 26 USC 7872, Willis|Hoffman 2009 page 4-23 et seq. regarding imputed interest.
Jump up ^ 26 CFR 1.61-9. Not all distributions from corporations to shareholders are taxable as dividends. Distributions in excess of earnings and profits as well as distributions in complete termination of a shareholder's interest are treated as proceeds on disposition of the shares. See 26 USC 316 and 26 USC 302.
Jump up ^ 26 CFR 1.61-6.
Jump up ^ 26 CFR 1.61-6, supra.
Jump up ^ 26 USC 165.
Jump up ^ 26 CFR 1.61-8.
Jump up ^ For such deductions, see 26 USC 212.
Jump up ^ 26 CFR 1.61-10.
Jump up ^ 26 CFR 1.61-11.
Jump up ^ 26 USC 72, 26 USC 402, 26 USC 403, and regulations thereunder.
Jump up ^ Certain amounts received from some types of retirement accounts constitute income only when basis in the account has been recovered. For an overview, see IRS Publication 17, Chapter 10.
Jump up ^ 26 USC 702
Jump up ^ 26 USC 1366.
Jump up ^ Rutkin v. United States, 343 U.S. 130 (1952); James v. United States, 366 U.S. 213 (1961).
Jump up ^ 26 USC 102.
Jump up ^ Willis|Hoffman 2009 page 4-9.
Jump up ^ See, e.g. the Supreme Court's broad discussion in Commissioner v. Glenshaw Glass Co., 328 U.S. 426 (1955), which includes a discussion of numerous other cases on point.
Jump up ^ For a basic discussion, see Willis|Hoffman 2009 Chapter 5. For a list of common exclusions, see the Index to IRS Publication 17 under "Exclusions from gross income".
Jump up ^ 26 USC 103.
Jump up ^ 26 USC 86.
Jump up ^ 26 USC 102. To qualify as a gift, there must be donative intent. See Estate of D. R. Daly, 3 BTA 1042 (1926).
Jump up ^ 26 USC 101.
Jump up ^ 26 USC 104.
Jump up ^ 26 USC 117.
Jump up ^ Numerous provisions apply; see 26 USC 120-135. See, e.g., 26 USC 125 on cafeteria plans.
Jump up ^ 26 USC 119.
Jump up ^ 26 USC 911.
Jump up ^ [26 USC 108].
Jump up ^ 26 USC 118.
Jump up ^ 26 USC 121.
Jump up ^ For example, New Jersey requires that wages include contributions to 401(k) plans that are excluded for Federal purposes.
Jump up ^ 26 USC 861 through 865.
Jump up ^ 26 USC 872 and 26 USC 882.
Jump up ^ 26 USC 871 and 26 USC 881.
Jump up ^ See generally subsection (a), paragraph (2) of 26 USC 871.
Further reading[edit]
Standard tax texts:
Willis, Eugene, Hoffman, William H. Jr., et al., South-Western Federal Taxation, published annually. 2009 edition (cited above as Willis|Hoffman 2009) included ISBN 978-0-324-66050-0 (student) and ISBN 978-0-324-66208-5 (instructor).
Pratt, James W., Kulsrud, William N., et al., Federal Taxation", updated periodically. 2010 edition ISBN 978-1-4240-6986-6 (cited above as Pratt & Kulsrud).
IRS materials:
Publication 17, Your Federal Income Tax
Scholarly Writing:
Black, Stephen (2011). "A Capital Gains Anomaly: Commissioner v. Banks and the Proceeds from Lawsuits". St. Mary's Law Journal. 43: 113. External link in |title= (help)
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text:
Southern Hemisphere
From Wikipedia, the free encyclopedia
Jump to: navigation, search
This article is about the southern half of planet Earth. For use of the term describing astronomical observations, see Southern Celestial Hemisphere.
Coordinates: 90°0′0″S 0°0′0″E / 90.00000°S 0.00000°E / -90.00000; 0.00000
A photo of Earth from Apollo 17 (Blue Marble) originally had the south pole at the top; however, it was turned upside-down to fit the traditional perspective
The Southern Hemisphere highlighted in yellow (Antarctica not depicted)
The Southern Hemisphere from above the South Pole
The Southern Hemisphere is the half sphere of Earth which is south of the equator. It contains all or parts of five continents[1] (Antarctica, Australia, about 90% of South America, the southern third of Africa, and several southern islands off the continental mainland of Asia), four oceans (Indian, South Atlantic, Southern, and South Pacific) and most of the Pacific Islands in Oceania. Its surface is 80.9% water, compared with 60.7% water in the case of the Northern Hemisphere, and it contains 32.7% of Earth's land.[2]
Owing to the tilt of Earth's rotation relative to the Sun and the ecliptic plane, summer is from December to March and winter is from June to September. September 22 or 23 is the vernal equinox and March 20 or 21 is the autumnal equinox. The South Pole is in the middle of the southern hemispherical region.
Contents
[hide]
1 Characteristics
2 Demographics
3 List of continents and countries
3.1 Continents and microcontinents
3.2 Countries and territories
4 References
5 See also
Characteristics[edit]
Southern Hemisphere climates tend to be slightly milder than those at similar latitudes in the Northern Hemisphere, except in the Antarctic which is colder than the Arctic. This is because the Southern Hemisphere has significantly more ocean and much less land; water heats up and cools down more slowly than land.
Aurora australis appearing in the night sky of Swifts Creek, 100 km (62 mi) north of Lakes Entrance, Victoria, Australia
Aurora australis appearing from Stewart Island / Rakiura in the south of New Zealand
In the Southern Hemisphere the sun passes from east to west through the north, although north of the Tropic of Capricorn the mean sun can be directly overhead or due south at midday. The Sun rotating through the north causes an apparent right-left trajectory through the sky unlike the left-right motion of the Sun when seen from the Northern Hemisphere as it passes through the southern sky. Sun-cast shadows turn anticlockwise throughout the day and sundials have the hours increasing in the anticlockwise direction. During solar eclipses viewed from a point to the south of the Tropic of Capricorn, the Moon moves from left to right on the disc of the Sun (see, for example, photos with timings of the solar eclipse of November 13, 2012), while viewed from a point to the north of the Tropic of Cancer (i.e., in the Northern Hemisphere), the Moon moves from right to left during solar eclipses.
Cyclones and tropical storms spin clockwise in the Southern Hemisphere (as opposed to anticlockwise in the Northern Hemisphere) due to the Coriolis effect.[3]
The southern temperate zone, a subsection of the Southern Hemisphere, is nearly all oceanic. This zone includes the southern tip of Uruguay and South Africa; the southern half of Chile and Argentina; parts of Australia, going south from Adelaide, and all of New Zealand.
The Sagittarius constellation that includes the galactic centre is a southern constellation and this, combined with clearer skies, makes for excellent viewing of the night sky from the Southern Hemisphere with brighter and more numerous stars.
Forests in the Southern Hemisphere have special features which set them apart from those in the Northern Hemisphere. Both Chile and Australia share, for example, unique beech species or Nothofagus, and New Zealand has members of the closely related genera Lophozonia and Fuscospora. The eucalyptus is native to Australia but is now also planted in Southern Africa and Latin America for pulp production and, increasingly, biofuel uses.
Demographics[edit]
Approximately 800,000,000 humans live in the Southern Hemisphere, representing only 10–12% of the total global human population of 7.3 billion.[4][5] Portuguese is the most spoken language in the Southern Hemisphere.[6]
List of continents and countries[edit]
Continents and microcontinents[edit]
Africa (about one-third, from south of Somalia in the east to south of Libreville in Gabon in the west)
Antarctica (the entire continent and its associated islands are wholly within the Southern Hemisphere)
Asia (the very southern island portion including East Timor, most of Indonesia, and a few islets of the Maldives)
Australia (the entire mainland is in the Southern Hemisphere)
South America (mostly, from south of the Amazon River mouth in the east to south of Quito in Ecuador in the west)
Zealandia (New Caledonia, New Zealand and other associated islands are wholly within the Southern Hemisphere)
Countries and territories[edit]
Africa
Entirely
Angola
Botswana
Burundi
Comoros
Lesotho
Madagascar
Malawi
Mauritius
Mayotte (France)
Mozambique
Namibia
Réunion (France)
Rwanda
Seychelles
South Africa
Swaziland
Tanzania
Zambia
Zimbabwe
Mostly
Democratic Republic of the Congo
Gabon
Republic of the Congo
Partly
Equatorial Guinea
Kenya
São Tomé and Príncipe
Somalia
Uganda
Asia
Entirely
East Timor
Mostly
Indonesia
Partly
Maldives

Australia
Entirely
Australia
Papua New Guinea

South America
Entirely
Argentina
Bolivia
Chile
Paraguay
Peru
Uruguay
Mostly
Brazil
Ecuador
Partly
Colombia
Indian Ocean
Entirely
British Indian Ocean Territory (United Kingdom)
Heard Island and McDonald Islands (Australia)

South Atlantic Ocean
Entirely
Falkland Islands/Islas Malvinas (Administered by United Kingdom/Claimed by Argentina)
Saint Helena, Ascension and Tristan da Cunha (United Kingdom)

Southern Ocean
Entirely
Antarctic and subantarctic islands
Bouvet Island (Norway)
French Southern and Antarctic Lands (France)
Peter I Island (Norway)
South Georgia and the South Sandwich Islands (Administered by United Kingdom/Claimed by Argentina)
South Orkney Islands (Antarctic Treaty signatories)
South Shetland Islands (Antarctic Treaty signatories)
South Pacific Ocean
Entirely
American Samoa (United States)
Ashmore and Cartier Islands (Australia)
Christmas Island (Australia)
Cocos (Keeling) Islands (Australia)
Cook Islands
Coral Sea Islands (Australia)
Fiji
French Polynesia (including Tahiti) (France)
Jarvis Island (United States)
Nauru
New Caledonia (France)
New Zealand
Niue (New Zealand)
Norfolk Island (Australia)
Pitcairn Islands (United Kingdom)
Samoa
Solomon Islands
Tokelau (New Zealand)
Tonga
Tuvalu
Vanuatu
Wallis and Futuna (France)
Partly
Kiribati
References[edit]
Jump up ^ "Hemisphere Map". WorldAtlas. Retrieved 13 June 2014.
Jump up ^ Life on Earth: A - G.. 1. ABC-CLIO. 2002. p. 528. ISBN 9781576072868. Retrieved 8 September 2016.
Jump up ^ "Surface Ocean Currents". National Oceanic and Atmospheric Administration. Retrieved 13 June 2014.
Jump up ^ "90% Of People Live In The Northern Hemisphere - Business Insider". Business Insider. 4 May 2012. Retrieved 10 November 2015.
Jump up ^ "GIC - Article". galegroup.com. Retrieved 10 November 2015.
Jump up ^ "Potencial Económico da Língua Portuguesa" (PDF). University of Coimbra.
See also[edit]
Media related to Southern Hemisphere at Wikimedia Commons
[hide]
v
t
e
Hemispheres of Earth
Northern Hemisphere
Southern Hemisphere
Eastern Hemisphere
Western Hemisphere
Land Hemispheres
Water Hemispheres
Book:Hemispheres of Earth
Portal:Geography
Commons:Maps of Earth's hemispheres
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