26 USC Part II
ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
October 30, 2020
§
71
Repealed. Pub. L. 115–97, title I, §11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089
§
72
Annuities; certain proceeds of endowment and life insurance contracts
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73
Services of child
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74
Prizes and awards
§
75
Dealers in tax-exempt securities
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76
Repealed. Pub. L. 94–455, title XIX, §1901(a)(14), Oct. 4, 1976, 90 Stat. 1765
§
77
Commodity credit loans
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78
Gross up for deemed paid foreign tax credit
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79
Group-term life insurance purchased for employees
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80
Restoration of value of certain securities
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81
Repealed. Pub. L. 100–203, title X, §10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387
§
82
Reimbursement of moving expenses
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83
Property transferred in connection with performance of services
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84
Transfer of appreciated property to political organizations
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85
Unemployment compensation
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86
Social security and tier 1 railroad retirement benefits
§
87
Alcohol and biodiesel fuels credits
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88
Certain amounts with respect to nuclear decommissioning costs
§
89
Repealed. Pub. L. 101–140, title II, §202(a), Nov. 8, 1989, 103 Stat. 830
§
90
Illegal Federal irrigation subsidies
§
91
Certain foreign branch losses transferred to specified 10-percent owned foreign corporations