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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 71

Aa

§ 71. Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]

152 words·~1 min read·/usc/title-26/section-71

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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.

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Cited by 20 sections · top 18

public-private-law

Public Law 115-97
To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.Dec

U.S. Code

statutes-at-large

Traces to 2 documents

public-private-law

To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.Dec
Public Law 115-97

U.S. Code

Gross income defined
§ 61

6 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 19
Pub. L. 98–369, div. A, title IV, § 422(a)
98 Stat. 795
Pub. L. 99–514, title XVIII, § 1843(a)
100 Stat. 2853

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cites case law

§ 71

Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]

U.S.C.×13

Stat.×5

Pub. L.×2

Pub. L.Public Law 115-97

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 19

Pub. L.Pub. L. 98–369, div. A, title IV, § 422(a)

Stat.98 Stat. 795

Pub. L.Pub. L. 99–514, title XVIII, § 1843(a)

Cites 8 · showing 7Cited by 20 across 3 sources