Darr, an employee of Sorce C corporation, is not a shareholder.
Which of the following would be included in a taxpayer’s
gross income?

(d) The requirement is to determine which of the
following would be included in gross income by Darr who is an
employee of Sorce C corporation. The definition of gross income
includes income from whatever source derived and would
include the dividend income on shares of stock that Darr received
for services rendered. However, items specifically excluded
from gross income include amounts received as a gift or
inheritance, as well as employer-provided medical insurance
coverage under a health plan.