2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter B - Computation of Taxable Income (Sections 61 - 291)
Part II - Items Specifically Included in Gross Income (Sections 71 - 90)
Table of Contents

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Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard

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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Repealed.]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Repealed.]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Repealed.]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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