26 U.S.C.
United States Code, 2011 Edition
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
Table Of Contents
From the U.S. Government Publishing Office, www.gpo.gov

Sec.
71.
Alimony and separate maintenance payments.
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Repealed.]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.
79.
Group-term life insurance purchased for employees.
80.
Restoration of value of certain securities.
[81.
Repealed.]
82.
Reimbursement of moving expenses.1
83.
Property transferred in connection with performance of services.
84.
Transfer of appreciated property to political organizations.1

        

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Repealed.]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.