There is a newer version of this Table
2021
2020
2019
2018
2017
Other previous versions
View our newest version here

2016 US Code
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

Next
Download PDF
Table of Contents
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Repealed.]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Repealed.]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Repealed.]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.

        
Publication Title United States Code, 2012 Edition, Supplement 4, 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 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
Next
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.