Items Specifically Included in Gross Income
71Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]Repealed72Annuities; certain proceeds of endowment and life insurance contracts73Services of child74Prizes and awards75Dealers in tax-exempt securities76Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]Repealed77Commodity credit loans78Gross up for deemed paid foreign tax credit79Group-term life insurance purchased for employees80Restoration of value of certain securities81Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]Repealed82Reimbursement of moving expenses83Property transferred in connection with performance of services84Transfer of appreciated property to political organizations85Unemployment compensation86Social security and tier 1 railroad retirement benefits87Alcohol and biodiesel fuels credits88Certain amounts with respect to nuclear decommissioning costs89Repealed. Pub. L. 101–140, title II, § 202(a), Nov. 8, 1989, 103 Stat. 830]Repealed90Illegal Federal irrigation subsidies91Certain foreign branch losses transferred to specified 10-percent owned foreign corporations