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BeeDeeDubbleU - 8:59 am on Jan 25, 2005 (gmt 0)
It really is a bit of a no brainer. If it is income it is taxable. I am in the UK but I would assume that this applies just about everywhere except Outer Jibrovia.
I am getting the feeling that there are many thousands of people Worldwide who are starting to sweat because they have not been declaring their Adsense earnings for the last couple of years. Naughty ;)