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Deductions & credits
did you read the instructions for the calculation of gross income?
from 1116 instructions
For lines 3d and 3e, gross income
means the total of your gross receipts
(reduced by cost of goods sold), total
capital and ordinary gains (before
subtracting any losses), and all other
income (before subtracting any
deductions).
‎September 26, 2021
9:56 AM