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- Section 71 - Repealed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- Section 76 - Repealed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- Section 81 - Repealed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- Section 89 - Repealed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