US Code - Part II: Items specifically included in gross income

Section 71 Alimony and separate maintenance payments
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Section 76 Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]
Section 77 Commodity credit loans
Section 78 Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit
Section 79 Group-term life insurance purchased for employees
Section 80 Restoration of value of certain securities
Section 81 Repealed. Pub. L. 100-203, title X, Sec. 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330-387]
Section 82 Reimbursement for expenses of moving
Section 83 Property transferred in connection with performance of services
Section 84 Transfer of appreciated property to political organization
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Section 89 Repealed. Pub. L. 101-140, title II, Sec. 202(a), Nov. 8, 1989, 103 Stat. 830]
Section 90 Illegal Federal irrigation subsidies

Definition of gross income, adjusted gross income, taxable income, etc.

Computation of taxable income

Items specifically excluded from gross income