26 U.S.C. § 71
Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089
[§ 71. Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B) , Dec. 22, 2017 , 131 Stat. 2089 ]
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Cited by 23
- 26 CFR § 1.102-1 — Gifts and inheritances.
- 26 CFR § 1.1041-1T — Treatment of transfer of property between spouses or incident to divorce (temporary).
- 26 CFR § 1.121-4 — Special rules.
- 26 CFR § 1.215-1 — Periodic alimony, etc., payments.
- 26 CFR § 1.262-1 — Personal, living, and family expenses.
- 26 CFR § 1.264-1 — Premiums on life insurance taken out in a trade or business.
- 26 CFR § 1.382-9 — Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.
- 26 CFR § 1.61-1 — Gross income.
- 26 CFR § 1.61-10 — Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
- 26 CFR § 1.641(a)-0 — Scope of subchapter J.
- 26 CFR § 1.662(a)-4 — Amounts used in discharge of a legal obligation.
- 26 CFR § 1.671-1 — Grantors and others treated as substantial owners; scope.
Show 11 more
- 26 CFR § 1.677(a)-1 — Income for benefit of grantor; general rule.
- 26 CFR § 1.682(a)-1 — Income of trust in case of divorce, etc.
- 26 CFR § 1.682(b)-1 — Application of trust rules to alimony payments.
- 26 CFR § 1.71-1 — Alimony and separate maintenance payments; income to wife or former wife.
- 26 CFR § 1.71-1T — Alimony and separate maintenance payments (temporary).
- 26 CFR § 1.72-14 — Exceptions from application of principles of section 72.
- 26 CFR § 1.936-6 — Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.
- 26 U.S.C. § 61 — Gross income defined
- 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
- 26 U.S.C. § 9812 — Parity in mental health and substance use disorder benefits
- 26 U.S.C. § 9816 — Preventing surprise medical bills
Nearby sections (25 sections)
- 58 · Denial of certain losses
- 59 · Other definitions and special rules
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- 59B · Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103…
- 61 · Gross income defined
- 62 · Adjusted gross income defined
- 63 · Taxable income defined
- 64 · Ordinary income defined
- 65 · Ordinary loss defined
- 66 · Treatment of community income
- 67 · 2-percent floor on miscellaneous itemized deductions
- 68 · Overall limitation on itemized deductions
- 71 · Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22,…
- 72 · Annuities; certain proceeds of endowment and life insurance…
- 73 · Services of child
- 74 · Prizes and awards
- 75 · Dealers in tax-exempt securities
- 76 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976,…
- 77 · Commodity credit loans
- 78 · Gross up for deemed paid foreign tax credit
- 79 · Group-term life insurance purchased for employees
- 80 · Restoration of value of certain securities
- 81 · Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987,…
- 82 · Reimbursement of moving expenses
- 83 · Property transferred in connection with performance of services