Part II — Items Specifically Included in Gross Income
- §71 Repealed.
- §72 Annuities; certain proceeds of endowment and life insurance contracts
- §73 Services of child
- §74 Prizes and awards
- §75 Dealers in tax-exempt securities
- §76 Repealed.
- §77 Commodity credit loans
- §78 Gross up for deemed paid foreign tax credit
- §79 Group-term life insurance purchased for employees
- §80 Restoration of value of certain securities
- §81 Repealed.
- §82 Reimbursement of moving expenses
- §83 Property transferred in connection with performance of services
- §84 Transfer of appreciated property to political organizations
- §85 Unemployment compensation
- §86 Social security and tier 1 railroad retirement benefits
- §87 Alcohol and biodiesel fuels credits
- §88 Certain amounts with respect to nuclear decommissioning costs
- §89 Repealed.
- §90 Illegal Federal irrigation subsidies
- §91 Certain foreign branch losses transferred to specified 10-percent owned foreign corporations