Brokkr

My theory is that his PR people are “leaking” these stories that he can rebuild his image as a recovering addict. This will let them craft a sympathetic story and they will hope that we’ll forget that he’s a racist asshole.

Typo? “or* lose…”

For gifts specifically, the giver is supposed to pay the tax.

Everything else you listed is taxed as income (with different rules depending on the source) just like you said. You could also add inheritance (unless special loopholes are used) and proceeds from the sale of illegal narcotics.