Items Specifically Included in Gross Income

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. 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.