Gross income

Gross income in United States income tax law is money or anything of value gained from all sources. Gross income is the amount of income before any tax deductions or allowances. In the Law of the United States, 26 U.S. Code § 61, "Except as otherwise provided in this subtitle, gross income means all income from whatever source derived...". 
Exclusions (US).
Some types of income are specifically excluded from gross income. These are listed at 26 U.S. Code Part III and include: