Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 81
[§81. Repealed. Pub. L. 100–203, title X, §10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]
Official textgovinfo.govlast amended
Source: view the official text
Nearby sections (25 sections)
- 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 Repealed.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 Repealed.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 Repealed.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
- 84 · Transfer of appreciated property to political organizations
- 85 · Unemployment compensation
- 86 · Social security and tier 1 railroad retirement benefits
- 87 · Alcohol and biodiesel fuels credits
- 88 · Certain amounts with respect to nuclear decommissioning costs
- 89 · [§89. Repealed. Pub. L. 101–140, title II, §202(a), Nov. 8, 1989,…
- 90 · Illegal Federal irrigation subsidies
- 91 · Certain foreign branch losses transferred to specified 10-percent…
- 101 · Certain death benefits
- 102 · Gifts and inheritances