§ 61.  Gross income defined.
• (a) General definition. Except as otherwise provided in this subtitle,
  gross income means all income from whatever source derived, 
  including (but not limited to) the following items:
−       (1)  Compensation for services, including fees, commissions,
         fringe benefits and similar items;
−       (2)  Gross income derived from business;
−       (3)  Gains derived from dealings in property;
−       (4)  Interest;
−       (5)  Rents;
−       (6)  Royalties;
−       (7)  Dividends;
−       (8)  Alimony and separate maintenance payments;
−       (9)  Annuities;
−      (10) Income from life insurance and endowment contracts;
−      (11) Pensions;
−      (12) Income from discharge of indebtedness;
−      (13) Distributive share of partnership gross income;
−      (14) Income in respect of a decedent; and
−      (15) Income from an interest in an estate or trust.