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Items Specifically Included in Gross Income
Law
CFR 26
Internal Revenue
Internal Revenue Service, Department of the Treasury
Income Tax
Income Taxes
Items Specifically Included in Gross Income
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Section
1.71-1
Alimony and separate maintenance payments; income to wife or former wife.
Section
1.71-1T
Alimony and separate maintenance payments (temporary).
Section
1.71-2
Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
Section
1.72-1
Introduction.
Section
1.72-2
Applicability of section.
Section
1.72-3
Excludable amounts not income.
Section
1.72-4
Exclusion ratio.
Section
1.72-5
Expected return.
Section
1.72-6
Investment in the contract.
Section
1.72-7
Adjustment in investment where a contract contains a refund feature.
Section
1.72-8
Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
Section
1.72-9
Tables.
Section
1.72-10
Effect of transfer of contracts on investment in the contract.
Section
1.72-11
Amounts not received as annuity payments.
Section
1.72-12
Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
Section
1.72-13
Special rule for employee contributions recoverable in three years.
Section
1.72-14
Exceptions from application of principles of section 72.
Section
1.72-15
Applicability of section 72 to accident or health plans.
Section
1.72-16
Life insurance contracts purchased under qualified employee plans.
Section
1.72-17
Special rules applicable to owner-employees.
Section
1.72-17A
Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
Section
1.72-18
Treatment of certain total distributions with respect to self-employed individuals.
Section
1.72(e)-1T
Treatment of distributions where substantially all contributions are employee contributions (temporary).
Section
1.72(p)-1
Loans treated as distributions.
Section
1.73-1
Services of child.
Section
1.74-1
Prizes and awards.
Section
1.75-1
Treatment of bond premiums in case of dealers in tax-exempt securities.
Section
1.77-1
Election to consider Commodity Credit Corporation loans as income.
Section
1.77-2
Effect of election to consider commodity credit loans as income.
Section
1.78-1
Gross up for deemed paid foreign tax credit<em>.</em>
Section
1.79-0
Group-term life insurance - definitions of certain terms.
Section
1.79-1
Group-term life insurance - general rules.
Section
1.79-2
Exceptions to the rule of inclusion.
Section
1.79-3
Determination of amount equal to cost of group-term life insurance.
Section
1.79-4T
Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).
Section
1.82-1
Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
Section
1.83-1
Property transferred in connection with the performance of services.
Section
1.83-2
Election to include in gross income in year of transfer.
Section
1.83-3
Meaning and use of certain terms.
Section
1.83-4
Special rules.
Section
1.83-5
Restrictions that will never lapse.
Section
1.83-6
Deduction by employer.
Section
1.83-7
Taxation of nonqualified stock options.
Section
1.83-8
Applicability of section and transitional rules.
Section
1.84-1
Transfer of appreciated property to political organizations.
Section
1.85-1
Unemployment compensation.
Section
1.88-1
Nuclear decommissioning costs.