26 USC Subtitle A, CHAPTER 1, Subchapter B, PART II: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter B, PART II: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
Jump To: MiscellaneousAmendments

PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

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Repealed.]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Repealed.]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Repealed.]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Repealed.]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.

        

Editorial Notes

Amendments

2017- Pub. L. 115–97, title I, §§11051(b)(1)(B), 14102(d)(2), Dec. 22, 2017, 131 Stat. 2089 , 2194, struck out item 71 "Alimony and separate maintenance payments" and added item 91.

2004- Pub. L. 108–357, title III, §302(c)(1)(B), Oct. 22, 2004, 118 Stat. 1465 , substituted "and biodiesel fuels credits" for "fuel credit" in item 87.

1989- Pub. L. 101–239, title VII, §7822(c), Dec. 19, 1989, 103 Stat. 2425 , substituted "Illegal Federal irrigation" for "Federal irrigation" in item 90.

Pub. L. 101–140, title II, §202(b), Nov. 8, 1989, 103 Stat. 830 , struck out item 89 "Benefits provided under certain employee benefit plans".

1987- Pub. L. 100–203, title X, §§10201(b)(6), 10611(b), Dec. 22, 1987, 101 Stat. 1330–387 , 1330-452, struck out item 81 "Increase in vacation pay suspense account" and added item 90.

1986- Pub. L. 99–514, title VIII, §805(c)(1)(B), title XI, §1151(j)(1), Oct. 22, 1986, 100 Stat. 2362 , 2508, substituted "Increase in vacation pay suspense account" for "Certain increases in suspense accounts" in item 81, and added item 89.

1984- Pub. L. 98–369, div. A, title I, §91(f)(2), July 18, 1984, 98 Stat. 608 , added item 88.

1983- Pub. L. 98–21, title I, §121(f)(3), Apr. 20, 1983, 97 Stat. 84 , added item 86 and redesignated former item 86 as 87.

1980- Pub. L. 96–223, title II, §232(c)(3), Apr. 2, 1980, 94 Stat. 277 , added item 86.

1978- Pub. L. 95–600, title I, §112(c)(1), Nov. 6, 1978, 92 Stat. 2778 , added item 85.

1976- Pub. L. 94–455, title XIX, §1901(b)(5), Oct. 4, 1976, 90 Stat. 1793 , struck out item 76 "Mortgages made or obligations issued by joint-stock land banks".

1975- Pub. L. 93–625, §§4(c)(2), 13(a)(2), Jan. 3, 1975, 88 Stat. 2111 , 2121, substituted "Certain increases in suspense accounts" for "Increases in suspense account under section 166(g)" in item 81, and added item 84.

1969- Pub. L. 91–172, title II, §231(c)(1), title III, §321(c), Dec. 30, 1969, 83 Stat. 579 , 591, added items 82, 83.

1966- Pub. L. 89–722, §1(b)(2), Nov. 2, 1966, 80 Stat. 1152 , added item 81.

Pub. L. 89–384, §1(b)(2), Apr. 8, 1966, 80 Stat. 102 , added item 80.

1964- Pub. L. 88–272, title II, §204(a)(2), Feb. 26, 1964, 78 Stat. 36 , added item 79.

1962- Pub. L. 87–834, §9(d)(1), Oct. 16, 1962, 76 Stat. 1001 , added item 78.

1 Section catchline amended by Pub. L. 115–97 without corresponding amendment of analysis.