Gross income includes, but is not limited to the following:
- Compensation for services, in whatever form paid, including but not limited to fees, salaries, wages, commissions and similar items
- Gross income derived from the conduct of trade or business or the exercise of profession
- Gains derived from dealings in property
- Interest
- Rents
- Royalties
- Dividends
- Annuities
- Prizes and winnings
- Pensions
- Partner’s distributive share from the net income of the general professional partnerships