INDIVIDUAL INCOME TAX 1213 Tax Lawyer, Vol. 55, No. 4 INDIVIDUAL INCOME TAX SUBMITTED BY THE COMMITTEE ON INDIVIDUAL INCOME TAX: GAIL LEVIN RICHMOND, COMMITTEE CHAIR AND SUBCOMMITTEE CHAIR, IMPORTANT DEVELOPMENTS* Legislation Inclusions in Gross Income Section 301(b) of the Air Transportation Safety and System Stabilization Act, Pub. L. No. 107-42, 115 Stat. 230 (2001), provided that aviation disaster relief payments to airlines pursuant to act section 101(a)(2) are not excludible from gross...