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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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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
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 | Repealed.]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 | Repealed.]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 | Repealed.]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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