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Net income is defined in the tax laws to mean net income as calculated for tax purposes. Income is not defined. To apply section 97 it is necessary to know what the income of the trust is and what a beneficiaryâs share of that income is.
Gross income is the total amount of money you earned, before taxes and any benefits are paid for. Net income is the amount of money you actually received on your paycheck afte â¦ r taxes and any benefits you contribute toward are taken out.20 people found this useful. Gross income usually is the money someone or something has earned before any deductions such as taxes, expenses, or promotion has been deducted.