Final answer:
The amount received by an off-duty police officer for escorting a funeral procession should indeed be included in gross income, as the Internal Revenue Code requires all income from services to be reported unless specifically excluded by law.
Step-by-step explanation:
The question is whether the income received by an off-duty motorcycle police officer for escorting a funeral procession should be included in gross income. According to the Internal Revenue Code, gross income includes all income from whatever source derived, unless specifically excluded by law. In this case, there does not seem to be a specific exclusion that would apply, so the amount received by the police officer for services rendered—even while off-duty—should be reported as part of gross income on the officer's tax return.