There Is a Newer Version
of
this Part
2020 U.S. 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
| United States Code, 2018 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| sections 71 to 91 |
| 2020 |
| January 13, 2021 |
| No |
| standard |
- Table of Contents
- Front Matter
- Sec. 71 - Repealed. Pub. L. 115-97, title I, §11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089
- Sec. 72 - Annuities; certain proceeds of endowment and life insurance contracts
- Sec. 73 - Services of child
- Sec. 74 - Prizes and awards
- Sec. 75 - Dealers in tax-exempt securities
- Sec. 76 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(14), Oct. 4, 1976, 90 Stat. 1765
- Sec. 77 - Commodity credit loans
- Sec. 78 - Gross up for deemed paid foreign tax credit
- Sec. 79 - Group-term life insurance purchased for employees
- Sec. 80 - Restoration of value of certain securities
- Sec. 81 - Repealed. Pub. L. 100-203, title X, §10201(b)(1), Dec. 22, 1987, 101 Stat. 1330-387
- Sec. 82 - Reimbursement of moving expenses
- Sec. 83 - Property transferred in connection with performance of services
- Sec. 84 - Transfer of appreciated property to political organizations
- Sec. 85 - Unemployment compensation
- Sec. 86 - Social security and tier 1 railroad retirement benefits
- Sec. 87 - Alcohol and biodiesel fuels credits
- Sec. 88 - Certain amounts with respect to nuclear decommissioning costs
- Sec. 89 - Repealed. Pub. L. 101-140, title II, §202(a), Nov. 8, 1989, 103 Stat. 830
- Sec. 90 - Illegal Federal irrigation subsidies
- Sec. 91 - Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
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