ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

Section 1.71-1 - Alimony and separate maintenance payments; income to wife or former wife
Section 1.71-1T - Alimony and separate maintenance payments (temporary)
Section 1.71-2 - Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939
Section 1.72-1 - Introduction
Section 1.72(p)-1 - Loans treated as distributions
Section 1.72(e)-1T - Treatment of distributions where substantially all contributions are employee contributions (temporary)
Section 1.72-2 - Applicability of section
Section 1.72-3 - Excludable amounts not income
Section 1.72-4 - Exclusion ratio
Section 1.72-5 - Expected return
Section 1.72-6 - Investment in the contract
Section 1.72-7 - Adjustment in investment where a contract contains a refund feature
Section 1.72-8 - Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee
Section 1.72-9 - Tables
Section 1.72-10 - Effect of transfer of contracts on investment in the contract
Section 1.72-11 - Amounts not received as annuity payments
Section 1.72-12 - Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract
Section 1.72-14 - Exceptions from application of principles of section 72
Section 1.72-15 - Applicability of section 72 to accident or health plans
Section 1.72-16 - Life insurance contracts purchased under qualified employee plans
Section 1.72-17 - Special rules applicable to owner-employees
Section 1.72-17A - Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees
Section 1.72-18 - Treatment of certain total distributions with respect to self-employed individuals
Section 1.73-1 - Services of child
Section 1.74-1 - Prizes and awards
Section 1.75-1 - Treatment of bond premiums in case of dealers in tax-exempt securities
Section 1.77-1 - Election to consider Commodity Credit Corporation loans as income
Section 1.77-2 - Effect of election to consider commodity credit loans as income
Section 1.78-1 - Gross up for deemed paid foreign tax credit
Section 1.79-0 - Group-term life insurance-definitions of certain terms
Section 1.79-1 - Group-term life insurance-general rules
Section 1.79-2 - Exceptions to the rule of inclusion
Section 1.79-3 - Determination of amount equal to cost of group-term life insurance
Section 1.79-4T - Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary)
Section 1.83-1 - Property transferred in connection with the performance of services
Section 1.83-2 - Election to include in gross income in year of transfer
Section 1.83-3 - Meaning and use of certain terms
Section 1.83-4 - Special rules
Section 1.83-5 - Restrictions that will never lapse
Section 1.83-6 - Deduction by employer
Section 1.83-7 - Taxation of nonqualified stock options
Section 1.83-8 - Applicability of section and transitional rules
Section 1.84-1 - Transfer of appreciated property to political organizations
Section 1.85-1 - Unemployment compensation
Section 1.88-1 - Nuclear decommissioning costs
Section 1.82-1 - Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment
Section 1.72-13 - Special rule for employee contributions recoverable in three years