Internal Revenue Code · 26 U.S.C.
§ 73. Services of child
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 73
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 4 subsections · 147 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 1; cited by 1 Code section and 4 other regulations
- Regulations
- 1 issued under this section
Amounts received in respect of the services of a child shall be included in his gross income and not in the gross income of the parent, even though such amounts are not received by the child.
For purposes of this section, the term “parent” includes an individual who is entitled to the services of a child by reason of having parental rights and duties in respect of the child.
(Aug. 16, 1954, ch. 736, 68A Stat. 24.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 73
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Cited in 4 regulations not issued under it
Where it sits in the 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