Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B) , Dec. 22, 2017 , 131 Stat. 2089 ]
FederalStatutes
Ask Donna
How this section applies to your facts.
Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter B—Computation of Taxable Income > PART II—ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
Text
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.