Title 26Part

Part II—Items Specifically Included in Gross Income

Contents

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 Repealed.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 Repealed.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 Repealed.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 Repealed.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