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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter B—Computation of...
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PART II—ITEMS SPECIFICALLY INCLUDED IN GROSS IN...
PART II—ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME (§§ 71 – 91)
[§ 71. Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]
§ 72. Annuities; certain proceeds of endowment and life insurance contracts
§ 73. Services of child
§ 74. Prizes and awards
§ 75. Dealers in tax-exempt securities
[§ 76. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]
§ 77. Commodity credit loans
§ 78. Gross up for deemed paid foreign tax credit
§ 79. Group-term life insurance purchased for employees
§ 80. Restoration of value of certain securities
[§ 81. Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]
§ 82. Reimbursement of moving expenses
§ 83. Property transferred in connection with performance of services
§ 84. Transfer of appreciated property to political organizations
§ 85. Unemployment compensation
§ 86. Social security and tier 1 railroad retirement benefits
§ 87. Alcohol and biodiesel fuels credits
§ 88. Certain amounts with respect to nuclear decommissioning costs
[§ 89. Repealed. Pub. L. 101–140, title II, § 202(a), Nov. 8, 1989, 103 Stat. 830]
§ 90. Illegal Federal irrigation subsidies
§ 91. Certain foreign branch losses transferred to specified 10-percent owned foreign corporations