[WSBAPT] IRC Definition of "Income"

[David Faber]

I'm trying to find a definition of the term "income" (not "gross income")
under the IRC. The "gross income" definition in IRC 61(a)(15) states that
"income from an estate or trust" but does not provide any guidance on what
"income" means in that context. Can anyone tell me how "income" is defined
independent of the term "gross"?

Best,
David J. Faber
Faber Feinson PLLC
210 Polk Street, Suite 1
Port Townsend, WA 98368
(360) 379-4110

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