[§71. Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 71 as a whole

• 26 U.S.C. § 61(b)

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  (b) For items specifically included in gross income, see part II (sec. 71 and following). For items specifically excluded from gross income, see part III (sec. 101 and following).