ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Computation of Taxable Income
  7. ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

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Section
72

Annuities; certain proceeds of endowment and life insurance contracts

Section
73

Services of child

Section
74

Prizes and awards

Section
75

Dealers in tax-exempt securities

Section
77

Commodity credit loans

Section
78

Gross up for deemed paid foreign tax credit

Section
79

Group-term life insurance purchased for employees

Section
80

Restoration of value of certain securities

Section
82

Reimbursement of moving expenses

Section
83

Property transferred in connection with performance of services

Section
84

Transfer of appreciated property to political organizations

Section
85

Unemployment compensation

Section
86

Social security and tier 1 railroad retirement benefits

Section
87

Alcohol and biodiesel fuels credits

Section
88

Certain amounts with respect to nuclear decommissioning costs

Section
90

Illegal Federal irrigation subsidies

Section
91

Certain foreign branch losses transferred to specified 10-percent owned foreign corporations