You must include all income you receive in the form of money, property and
services if it is not specifically exempt. Report property (goods) and
services at their fair market values. Examples include income from bartering
or swapping transactions, side commissions, kickbacks, rent paid in services,
illegal activities (such as stealing, drugs, etc.), cash skimming by
proprietors and tradesmen, "moonlighting" services, gambling, prizes and
awards. Not reporting such income can lead to prosecution for perjury and
fraud.
-- Excerpt from Taxachussettes income tax forms
