Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 71
[§71. Repealed. Pub. L. 115–97, title I, §11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]
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Nearby sections (25 sections)
- 58 · Denial of certain losses
- 59 · Other definitions and special rules
- 59A · Tax on base erosion payments of taxpayers with substantial gross…
- 59B · [§59B. Repealed. Pub. L. 101–234, title I, §102(a), Dec. 13,…
- 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 · [§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 Repealed.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 · [§76. Repealed. Pub. L. 94–455, title XIX, §1901(a)(14), Oct. 4,…
- 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 · [§81. Repealed. Pub. L. 100–203, title X, §10201(b)(1), Dec. 22,…
- 82 · Reimbursement of moving expenses
- 83 · Property transferred in connection with performance of services