---
kind: "section"
citation: "26 U.S.C. § 73"
title: "26"
title_heading: "Internal Revenue Code"
number: "73"
heading: "Services of child"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/73"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter B — Computation of Taxable Income"
  - "Part II — Items Specifically Included in Gross Income"
---

# §73. Services of child

- (a) **Treatment of amounts received—** Amounts received in respect of the services of a [child](/usc/26/152.md?p=f-1-A) shall be included in his gross income and not in the gross income of the parent, even though such amounts are not received by the [child](/usc/26/152.md?p=f-1-A).
- (b) **Treatment of expenditures—** All expenditures by the parent or the [child](/usc/26/152.md?p=f-1-A) attributable to amounts which are includible in the gross income of the [child](/usc/26/152.md?p=f-1-A) (and not of the parent) solely by reason of [subsection (a)](#a) shall be treated as paid or incurred by the [child](/usc/26/152.md?p=f-1-A).
- (c) **Parent defined—** For purposes of this section, the term “parent” includes an individual who is entitled to the services of a [child](/usc/26/152.md?p=f-1-A) by reason of having parental rights and duties in respect of the [child](/usc/26/152.md?p=f-1-A).
- (d) **Cross reference—** For assessment of tax against parent in certain cases, see [section 6201(c)](/usc/26/6201.md?p=c).

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 24.)