But as any accountant can tell you, real-money revenues are not the only kind of income that draws the tax man's eye. The labyrinthine U.S. tax code includes many provisions that can leave you owing income taxes without ever earning a dollar.

Consider "bartering" and "prizes" as outlined in IRS publication 525 ("Taxable and Nontaxable Income"): Anyone who acquires goods or services either in trade or at play must report as income the "fair market value" of those goods or services. Give your plumber a rare baseball card in exchange for fixing your pipes, and you both owe taxes on the...

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