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The transfer of money between individuals can represent various types of transactions, such as gifts, loans, investments, wages, rent, royalties, interest, dividends, or asset purchases. While most transactions are easy to categorize, sometimes determining their nature can be challenging. Identifying the type of income is crucial for income sourcing under sections 861 through 865 and other purposes. A chart was created with yellow boxes representing different types of income or transactions: rent, royalties, sales, services, interest, dividends, loans, and gifts. The chart also includes lists of cases or rulings to help determine the category of income or transaction.