community income
Defined in 2 places — 1 distinct definitions of the United States Code.
The term “community income” means income which, under applicable community property laws, is treated as community income.
Same definition in 2 sections
- 1994–present26 U.S.C. § 66Internal Revenue Code · Treatment of community income · for purposes of this section
- 1994–present26 U.S.C. § 879Internal Revenue Code · Tax treatment of certain community income in the case of nonresident alien individuals · for purposes of this section