26 USC tA - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

United States Code

U.S. Code most recently checked for updates: Jun 05, 2023

[§ 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 Repealed.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 Repealed.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. Gross up for deemed paid 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 Repealed.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

§ 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 Repealed.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