---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schB/ptII"
level: "part"
label: "Part II"
heading: "Items Specifically Included in Gross Income"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schB-ptII"
sections_count: 21
---

# Part II — Items Specifically Included in Gross Income

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter B — Computation of Taxable Income

## Sections

- [§71. Repealed.](/usc/26/71.md)
- [§72. Annuities; certain proceeds of endowment and life insurance contracts](/usc/26/72.md)
- [§73. Services of child](/usc/26/73.md)
- [§74. Prizes and awards](/usc/26/74.md)
- [§75. Dealers in tax-exempt securities](/usc/26/75.md)
- [§76. Repealed.](/usc/26/76.md)
- [§77. Commodity credit loans](/usc/26/77.md)
- [§78. Gross up for deemed paid foreign tax credit](/usc/26/78.md)
- [§79. Group-term life insurance purchased for employees](/usc/26/79.md)
- [§80. Restoration of value of certain securities](/usc/26/80.md)
- [§81. Repealed.](/usc/26/81.md)
- [§82. Reimbursement of moving expenses](/usc/26/82.md)
- [§83. Property transferred in connection with performance of services](/usc/26/83.md)
- [§84. Transfer of appreciated property to political organizations](/usc/26/84.md)
- [§85. Unemployment compensation](/usc/26/85.md)
- [§86. Social security and tier 1 railroad retirement benefits](/usc/26/86.md)
- [§87. Alcohol and biodiesel fuels credits](/usc/26/87.md)
- [§88. Certain amounts with respect to nuclear decommissioning costs](/usc/26/88.md)
- [§89. Repealed.](/usc/26/89.md)
- [§90. Illegal Federal irrigation subsidies](/usc/26/90.md)
- [§91. Certain foreign branch losses transferred to specified 10-percent owned foreign corporations](/usc/26/91.md)