### Question
What does income mean?


### Answer
**Income** has the following meaning in *26 U.S.C. § 2056A*:

> given to such term by section 643(b).

#### Citation:
  - *26 U.S.C. § 2056A*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART IV-TAXABLE ESTATE**

