Gross Income Deffined Rents Royalties Dividends Alimony and separate maintenance agreements Annuities Life insurance and endowments Pensions Income from discharge of indebtedness Distributive share from partnership Income in respect of a decedent Income from an interest in an estate or trustGross Income Defined – Rents – Royalties – Dividends – Alimony and separate maintenance agreements – Annuities – Life insurance and endowments – Pensions – Income from discharge of indebtedness – Distributive share from partnership – Income in respect of a decedent – Income from an interest in an estate or trust