Items Specifically Included in Gross Income
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.71-1 Alimony and separate maintenance payments; income to wife or former wife.
- § 1.71-1T Alimony and separate maintenance payments (temporary).
- § 1.71-2 Effective date; taxable years ending after March 31, 1954, subject to the…
- § 1.72-1 Introduction.
- § 1.72-2 Applicability of section.
- § 1.72-3 Excludable amounts not income.
- § 1.72-4 Exclusion ratio.
- § 1.72-5 Expected return.
- § 1.72-6 Investment in the contract.
- § 1.72-7 Adjustment in investment where a contract contains a refund feature.
- § 1.72-8 Effect of certain employer contributions with respect to premiums or other…
- § 1.72-9 Tables.
- § 1.72-10 Effect of transfer of contracts on investment in the contract.
- § 1.72-11 Amounts not received as annuity payments.
- § 1.72-12 Effect of taking an annuity in lieu of a lump sum upon the maturity of a…
- § 1.72-13 Special rule for employee contributions recoverable in three years.
- § 1.72-14 Exceptions from application of principles of section 72.
- § 1.72-15 Applicability of section 72 to accident or health plans.
- § 1.72-16 Life insurance contracts purchased under qualified employee plans.
- § 1.72-17 Special rules applicable to owner-employees.
- § 1.72-17A Special rules applicable to employee annuities and distributions under…
- § 1.72-18 Treatment of certain total distributions with respect to self-employed…
- § 1.72(e)-1T Treatment of distributions where substantially all contributions are…
- § 1.72(p)-1 Loans treated as distributions.
- § 1.73-1 Services of child.
- § 1.74-1 Prizes and awards.
- § 1.75-1 Treatment of bond premiums in case of dealers in tax-exempt securities.
- § 1.77-1 Election to consider Commodity Credit Corporation loans as income.
- § 1.77-2 Effect of election to consider commodity credit loans as income.
- § 1.78-1 Gross up for deemed paid foreign tax credit.
- § 1.79-0 Group-term life insurance—definitions of certain terms.
- § 1.79-1 Group-term life insurance—general rules.
- § 1.79-2 Exceptions to the rule of inclusion.
- § 1.79-3 Determination of amount equal to cost of group-term life insurance.
- § 1.79-4T Questions and answers relating to the nondiscrimination requirements for…
- § 1.82-1 Payments for or reimbursements of expenses of moving from one residence to…
- § 1.83-1 Property transferred in connection with the performance of services.
- § 1.83-2 Election to include in gross income in year of transfer.
- § 1.83-3 Meaning and use of certain terms.
- § 1.83-4 Special rules.
- § 1.83-5 Restrictions that will never lapse.
- § 1.83-6 Deduction by employer.
- § 1.83-7 Taxation of nonqualified stock options.
- § 1.83-8 Applicability of section and transitional rules.
- § 1.84-1 Transfer of appreciated property to political organizations.
- § 1.85-1 Unemployment compensation.
- § 1.88-1 Nuclear decommissioning costs.
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