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Title 26

Displaying title 26, up to date as of 9/10/2026. Title 26 was last amended 9/08/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. Items Specifically Included in Gross Income   View Full Text
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eCFR Content

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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Items Specifically Included in Gross Income1.71-1 – 1.88-1
§ 1.71-1Alimony and separate maintenance payments; income to wife or former wife.
§ 1.71-1TAlimony and separate maintenance payments (temporary).
§ 1.71-2Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
§ 1.72-1Introduction.
§ 1.72-2Applicability of section.
§ 1.72-3Excludable amounts not income.
§ 1.72-4Exclusion ratio.
§ 1.72-5Expected return.
§ 1.72-6Investment in the contract.
§ 1.72-7Adjustment in investment where a contract contains a refund feature.
§ 1.72-8Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
§ 1.72-9Tables.
§ 1.72-10Effect of transfer of contracts on investment in the contract.
§ 1.72-11Amounts not received as annuity payments.
§ 1.72-12Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
§ 1.72-13Special rule for employee contributions recoverable in three years.
§ 1.72-14Exceptions from application of principles of section 72.
§ 1.72-15Applicability of section 72 to accident or health plans.
§ 1.72-16Life insurance contracts purchased under qualified employee plans.
§ 1.72-17Special rules applicable to owner-employees.
§ 1.72-17ASpecial rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
§ 1.72-18Treatment of certain total distributions with respect to self-employed individuals.
§ 1.72(e)-1TTreatment of distributions where substantially all contributions are employee contributions (temporary).
§ 1.72(p)-1Loans treated as distributions.
§ 1.73-1Services of child.
§ 1.74-1Prizes and awards.
§ 1.75-1Treatment of bond premiums in case of dealers in tax-exempt securities.
§ 1.77-1Election to consider Commodity Credit Corporation loans as income.
§ 1.77-2Effect of election to consider commodity credit loans as income.
§ 1.78-1Gross up for deemed paid foreign tax credit.
§ 1.79-0Group-term life insurance—definitions of certain terms.
§ 1.79-1Group-term life insurance—general rules.
§ 1.79-2Exceptions to the rule of inclusion.
§ 1.79-3Determination of amount equal to cost of group-term life insurance.
§ 1.79-4TQuestions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).
§ 1.82-1Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
§ 1.83-1Property transferred in connection with the performance of services.
§ 1.83-2Election to include in gross income in year of transfer.
§ 1.83-3Meaning and use of certain terms.
§ 1.83-4Special rules.
§ 1.83-5Restrictions that will never lapse.
§ 1.83-6Deduction by employer.
§ 1.83-7Taxation of nonqualified stock options.
§ 1.83-8Applicability of section and transitional rules.
§ 1.84-1Transfer of appreciated property to political organizations.
§ 1.85-1Unemployment compensation.
§ 1.88-1Nuclear decommissioning costs.
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