Neb. Rev. Stat. § 49-1426: Neb. Rev. Stat. § 49-1426

Income shall mean any money or thing of value received, or to be received as a claim on future services, whether in the form of a fee, salary, expense, allowance, forbearance, forgiveness, interest, dividend, royalty, rent, capital gain, or any other form of recompense then constituting income under the Internal Revenue Code.