Part II – Items Specifically Included In Gross Income

Items Specifically Included In Gross Income

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part II

Details

• Reference: Part II
• Legend: Items Specifically Included In Gross Income
• USCode Year: 2013

Provision Content

Amendments

2004—Pub. L. 108–357, title III, §302(c)(1)(B), Oct. 22, 2004, 118 Stat. 1465, substituted and biodiesel fuels credits for fuel credit in item 87.

1989—Pub. L. 101–239, title VII, §7822(c), Dec. 19, 1989, 103 Stat. 2425, substituted Illegal Federal irrigation for Federal irrigation in item 90.

Pub. L. 101–140, title II, §202(b), Nov. 8, 1989, 103 Stat. 830, struck out item 89 Benefits provided under certain employee benefit plans.

1987—Pub. L. 100–203, title X, §§10201(b)(6), 10611(b), Dec. 22, 1987, 101 Stat. 1330–387, 1330–452, struck out item 81 Increase in vacation pay suspense account and added item 90.

1986—Pub. L. 99–514, title VIII, §805(c)(1)(B), title XI, §1151(j)(1), Oct. 22, 1986, 100 Stat. 2362, 2508, substituted Increase in vacation pay suspense account for Certain increases in suspense accounts in item 81, and added item 89.

1984—Pub. L. 98–369, div. A, title I, §91(f)(2), July 18, 1984, 98 Stat. 608, added item 88.

1983—Pub. L. 98–21, title I, §121(f)(3), Apr. 20, 1983, 97 Stat. 84, added item 86 and redesignated former item 86 as 87.

1980—Pub. L. 96–223, title II, §232(c)(3), Apr. 2, 1980, 94 Stat. 277, added item 86.

1978—Pub. L. 95–600, title I, §112(c)(1), Nov. 6, 1978, 92 Stat. 2778, added item 85.

1976—Pub. L. 94–455, title XIX, §1901(b)(5), Oct. 4, 1976, 90 Stat. 1793, struck out item 76 Mortgages made or obligations issued by joint-stock land banks.

1975—Pub. L. 93–625, §§4(c)(2), 13(a)(2), Jan. 3, 1975, 88 Stat. 2111, 2121, substituted Certain increases in suspense accounts for Increases in suspense account under section 166(g) in item 81, and added item 84.

1969—Pub. L. 91–172, title II, §231(c)(1), title III, §321(c), Dec. 30, 1969, 83 Stat. 579, 591, added items 82, 83.

1966—Pub. L. 89–722, §1(b)(2), Nov. 2, 1966, 80 Stat. 1152, added item 81.

Pub. L. 89–384, §1(b)(2), Apr. 8, 1966, 80 Stat. 102, added item 80.

1964—Pub. L. 88–272, title II, §204(a)(2), Feb. 26, 1964, 78 Stat. 36, added item 79.

1962—Pub. L. 87–834, §9(d)(1), Oct. 16, 1962, 76 Stat. 1001, added item 78.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-62 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-62, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-56 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-56, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-59B in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-59B, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-57 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-57, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 71 – Alimony and Separate Maintenance Payments
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 72 – Annuities; Certain Proceeds of Endowment and Life Insurance Contracts
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 73 – Services of Child
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 74 – Prizes and Awards
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 75 – Dealers In Tax-Exempt Securities
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 76 – [Repealed. Pub. L. 94-455, Title XIX, §1901(A)(14), Oct. 4, 1976, 90 Stat. 1765]
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 77 – Commodity Credit Loans
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 78 – Dividends Received From Certain Foreign Corporations By Domestic Corporations Choosing Foreign Tax Credit
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 79 – Group-Term Life Insurance Purchased For Employees
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 80 – Restoration of Value of Certain Securities
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 81 – [Repealed. Pub. L. 100-203, Title X, §10201(B)(1), Dec. 22, 1987, 101 Stat. 1330-387]
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 82 – Reimbursement For Expenses of Moving
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 83 – Property Transferred In Connection With Performance of Services
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 84 – Transfer of Appreciated Property to Political Organization
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 85 – Unemployment Compensation
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 86 – Social Security and Tier 1 Railroad Retirement Benefits
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 87 – Alcohol and Biodiesel Fuels Credits
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 88 – Certain Amounts With Respect to Nuclear Decommissioning Costs
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 89 – [Repealed. Pub. L. 101-140, Title II, §202(A), Nov. 8, 1989, 103 Stat. 830]
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part II/Section 90 – Illegal Federal Irrigation Subsidies