PART II—ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME — Front Matter
| Chap. | 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 | Repealed.]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 | Repealed.]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 1 Section catchline amended by Pub. L. 115-97 without corresponding amendment of analysis. | |
| 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 | Repealed.]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 | Repealed.]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.