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2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter B - Computation of Taxable Income (§§ 61 - 291)
Part II - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME (§§ 71 - 90)
Table Of Contents
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| Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART II - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME Table Of Contents |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
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| Sec. | |
| 71. | Alimony and separate maintenance payments. |
| 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 | Repealed.] |
| 77. | Commodity credit loans. |
| 78. | Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit. |
| 79. | Group-term life insurance purchased for employees. |
| 80. | Restoration of value of certain securities. |
| [81. | Repealed.] |
| 82. | Reimbursement of moving expenses.1 |
| 83. | Property transferred in connection with performance of services. |
| 84. | Transfer of appreciated property to political organizations.1 |
| 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 | Repealed.] |
| 90. | Illegal Federal irrigation subsidies. |
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