Public Law 119-102 (07/12/2026)
Part II Items Specifically Included in Gross Income
Browse 0 units and 21 sections in Part II Items Specifically Included in Gross Income of Title 26.
Sections in Part II
§ 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Repealed.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
§ 73
Services of child
§ 74
Prizes and awards
§ 75
Dealers in tax-exempt securities
§ 76
Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]
§ 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Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]
§ 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Repealed. 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