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Treasury Regulations · 26 CFR Part 1

Items Specifically Included in Gross Income (§§ 1.71-1 to 1.88-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.71-1 Alimony and separate maintenance payments; income to wife or former wife.
  2. § 1.71-1T Alimony and separate maintenance payments (temporary).
  3. § 1.71-2 Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
  4. § 1.72-1 Introduction.
  5. § 1.72-2 Applicability of section.
  6. § 1.72-3 Excludable amounts not income.
  7. § 1.72-4 Exclusion ratio.
  8. § 1.72-5 Expected return.
  9. § 1.72-6 Investment in the contract.
  10. § 1.72-7 Adjustment in investment where a contract contains a refund feature.
  11. § 1.72-8 Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
  12. § 1.72-9 Tables.
  13. § 1.72-10 Effect of transfer of contracts on investment in the contract.
  14. § 1.72-11 Amounts not received as annuity payments.
  15. § 1.72-12 Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
  16. § 1.72-13 Special rule for employee contributions recoverable in three years.
  17. § 1.72-14 Exceptions from application of principles of section 72.
  18. § 1.72-15 Applicability of section 72 to accident or health plans.
  19. § 1.72-16 Life insurance contracts purchased under qualified employee plans.
  20. § 1.72-17 Special rules applicable to owner-employees.
  21. § 1.72-17A Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
  22. § 1.72-18 Treatment of certain total distributions with respect to self-employed individuals.
  23. § 1.72(e)-1T Treatment of distributions where substantially all contributions are employee contributions (temporary).
  24. § 1.72(p)-1 Loans treated as distributions.
  25. § 1.73-1 Services of child.
  26. § 1.74-1 Prizes and awards.
  27. § 1.75-1 Treatment of bond premiums in case of dealers in tax-exempt securities.
  28. § 1.77-1 Election to consider Commodity Credit Corporation loans as income.
  29. § 1.77-2 Effect of election to consider commodity credit loans as income.
  30. § 1.78-1 Gross up for deemed paid foreign tax credit.
  31. § 1.79-0 Group-term life insurance—definitions of certain terms.
  32. § 1.79-1 Group-term life insurance—general rules.
  33. § 1.79-2 Exceptions to the rule of inclusion.
  34. § 1.79-3 Determination of amount equal to cost of group-term life insurance.
  35. § 1.79-4T Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).
  36. § 1.82-1 Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
  37. § 1.83-1 Property transferred in connection with the performance of services.
  38. § 1.83-2 Election to include in gross income in year of transfer.
  39. § 1.83-3 Meaning and use of certain terms.
  40. § 1.83-4 Special rules.
  41. § 1.83-5 Restrictions that will never lapse.
  42. § 1.83-6 Deduction by employer.
  43. § 1.83-7 Taxation of nonqualified stock options.
  44. § 1.83-8 Applicability of section and transitional rules.
  45. § 1.84-1 Transfer of appreciated property to political organizations.
  46. § 1.85-1 Unemployment compensation.
  47. § 1.88-1 Nuclear decommissioning costs.