### Question
What does community income mean?


### Answer
**Community income** has the following meaning in *26 U.S.C. § 66*:

> income which, under applicable community property laws, is treated as community income

#### Citation:
  - *26 U.S.C. § 66*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART I-DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.**

