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26 U.S.C. § 71 — Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, Aug. 16, 1954, ch. 736, 68A Stat. 19; Pub. L. 98–369, div. A, title IV, § 422(a), July 18, 1984, 98 Stat. 795; Pub. L. 99–514, title XVIII, § 1843(a)–(c)(1), (d), Oct. 22, 1986, 100 Stat. 2853, 2855, related to inclusion in gross income of amounts received as alimony or separate maintenance payments.
#### Effective Date of Repeal
Repeal applicable to any divorce or separation instrument (as defined in former subsec. (b)(2) of this section as in effect before Dec. 22, 2017) executed after Dec. 31, 2018, and to such instruments executed on or before Dec. 31, 2018, and modified after Dec. 31, 2018, if the modification expressly provides that the amendment made by section 11051 of Pub. L. 115–97 applies to such modification, see section 11051(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under [section 61 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section61&num=0&edition=prelim).
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Source file: Laws/federal/codes/united-states-code/title-26/section-71-repealed-pub-l-11597-title-i-11051-b-1-b-dec-22-2017-131-stat-2089--166c368806.md
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Source location: Title 26, Chapter 1, § 71; chapter-001-normal-taxes-and-surtaxes.md
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### Statutory Notes
Section, Aug. 16, 1954, ch. 736, 68A Stat. 19; Pub. L. 98–369, div. A, title IV, § 422(a), July 18, 1984, 98 Stat. 795; Pub. L. 99–514, title XVIII, § 1843(a)–(c)(1), (d), Oct. 22, 1986, 100 Stat. 2853, 2855, related to inclusion in gross income of amounts received as alimony or separate maintenance payments.
#### Effective Date of Repeal
Repeal applicable to any divorce or separation instrument (as defined in former subsec. (b)(2) of this section as in effect before Dec. 22, 2017) executed after Dec. 31, 2018, and to such instruments executed on or before Dec. 31, 2018, and modified after Dec. 31, 2018, if the modification expressly provides that the amendment made by section 11051 of Pub. L. 115–97 applies to such modification, see section 11051(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under [section 61 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section61&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General definition** Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following items:
(1) Compensation for services, including fees, commissions, fringe benefits, and similar items;
(2) Gross income derived from business;
(3) Gains derived from dealings in property;
(4) Interest;
(5) Rents;
(6) Royalties;
(7) Dividends;
(8) Annuities;
(9) Income from life insurance and endowment contracts;
(10) Pensions;
(11) Income from discharge of indebtedness;
(12) Distributive share of partnership gross income;
(13) Income in respect of a decedent; and
(14) Income from an interest in an estate or trust.
**(b) Cross references** For items specifically included in gross income, see part II (sec. 71 and following). For items specifically excluded from gross income, see part III (sec. 101 and following).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 61
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Federal law — U.S. Code and appendices · legal_authorities
Page 462
TITLE 26—INTERNAL REVENUE CODE
[§ 71
1 Section catchline amended by Pub. L. 115–97 without cor-
responding amendment of analysis.
tion [amending this section] shall apply to taxable
years beginning after December 31, 2005.’’
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105–277, div. J, title IV, § 4004(c)(3), Oct. 21,
1998, 112 Stat. 2681–911, provided that: ‘‘The amendment
made by subsection (b)(2) [amending this section] shall
apply to taxable years beginning after December 31,
1990.’’
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 13201(b)(3)(E) of Pub. L. 103–66
applicable to taxable years beginning after Dec. 31,
1992, see section 13201(c) of Pub. L. 103–66, set out as a
note under section 1 of this title.
EFFECTIVE DATE
Section applicable to taxable years beginning after
Dec. 31, 1990, see section 11103(e) of Pub. L. 101–508, set
out as an Effective Date of 1990 Amendment note under
section 1 of this title.
PART II—ITEMS SPECIFICALLY INCLUDED
IN GROSS INCOME
Sec.
[71.
Repealed.]
72.
Annuities; certain proceeds of endowment
and life insurance contracts.
73.
Services of child.
74.
Prizes and awards.
75.
Dealers in tax-exempt securities.
[76.
Repealed.]
77.
Commodity credit loans.
78.
Dividends received from certain foreign cor-
porations by domestic corporations choos-
ing foreign tax credit.1
79.
Group-term life insurance purchased for em-
ployees.
80.
Restoration of value of certain securities.
[81.
Repealed.]
82.
Reimbursement of moving expenses.
83.
Property transferred in connection with per-
formance 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 fue
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 71
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