Where ever the income, property or anything else of value becomes available to you from that would be the source of your income. There are a whole lot of sources of different types of income available from wages from an employer, self employment income, banks, brokers, sale of capital assets, found it on the street, gambling, lottery winnings, stole it, sold drugs, preached, as a minister or barter for some of the income, and a lot of other sources out in the world for you to have a source of income that you receive.
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