> The Gross Income Song
    Written by Jumane Redway

Nancy Shurtz, a professor who teaches tax law, mentioned to her Federal Income Tax class that it was her dream to hear a tax rap song. 2L Jumane Redway remembered her request while studying one day, and filed a set of edu-taining rock and roll lyrics. Well it wasn't a rap song, but Jumane's efforts - with few exemptions - had his classmates clapping to the G-I beat. Prof. Shurtz's inspiration provided the spark that produced a tax anthem that will resonate through the walls of Fed Tax classrooms for many fiscal years to come. Guitar Accompaniment Aaron "Scoots" Gutierrez, '07

THE GROSS INCOME SONG CHORUS Section 61 is for Gross Income Section 61 is G-I Section 61 is for Gross Income It comes from any source it is derived VERSE ONE You can get gross income from services Or dealings in property You can get gross income from business gains Like rents and royalties You can get G-I from a decedent Like their insurance policy Or contracts and dividends, Interest and Al-i-mo-ny --REPEAT CHORUS-- VERSE TWO But did you really know What Professor Shurtz had said? That G-I can be realized From receipts of benefits These benefits include, Services and Meals But also stock and lodging, And property, which does appeal --REPEAT CHORUS-- VERSE THREE I wanna tell you a story, About Cesarini's Treasure Trove The IRS wanted the money But Cesarini said, "Hell no!" This money ain't Gross Income Cuz we didn't even know it was there We found it many years later And it's ours fair and square Well "fair and square" it may have been But you must claim that loot! Cuz under Sixty One, treasure can be taxed, And it was yours without dispute! --REPEAT CHORUS-- (End) Jumane Redway, '09

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