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2019 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

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Sec.
[71.Repealed.]
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Repealed.]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.1

        

79.Group-term life insurance purchased for employees.
80.Restoration of value of certain securities.
[81.Repealed.]
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Repealed.]
90.Illegal Federal irrigation subsidies.
91.Certain foreign branch losses transferred to specified 10-percent owned foreign corporations.

        
Publication Title United States Code, 2018 Edition, Supplement 1, 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 2019
Laws In Effect As Of Date January 24, 2020
Positive Law No
Disposition standard
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