Accelerated death benefits

Accountable plan

Accrual method

Alimony

Annuity

Assignment of income doctrine

Barter clubs

Cash method

Claim of right doctrine

Community property systems

Constructive receipt doctrine

Disability insurance

Discharge of indebtedness

Earned income

Flow-through entities

Fringe benefits

Gift

Gross income

Imputed income

Inheritance

Installment sale

Municipal bond

Nonrecognition provisions

Qualified retirement accounts

Realization principle

Return of capital

Tax basis

Tax benefit rule

Unearned income

Wherewithal to pay