[mvpel]

The Internal Revenue Code count income as being domestic AS WELL AS foreign.

Can you lay out the statutes and regulations that set forth that provision?

[NYFriend]

26 USC 61

(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.


There are cases upholding this definition. See Commissioner v. Glenshaw Glass 348 US 436, and Commissioner v. Kowalski 434 US 7794.