Collapse to view only § 72. Annuities; certain proceeds of endowment and life insurance contracts
- [§ 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 Repealed.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 Repealed.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. Gross up for deemed paid foreign tax credit
- § 79. Group-term life insurance purchased for employees
- § 80. Restoration of value of certain securities
- [§ 81. Repealed.
- § 82. Reimbursement of moving expenses
- § 83. Property transferred in connection with performance 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 fuels credits
- § 88. Certain amounts with respect to nuclear decommissioning costs
- [§ 89. Repealed.
- § 90. Illegal Federal irrigation subsidies
- § 91. Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
If a domestic corporation chooses to have the benefits of subpart A of part III of subchapter N (relating to foreign tax credit) for any taxable year, an amount equal to the taxes deemed to be paid by such corporation under subsections (a) and (d) of section 960 (determined without regard to the phrase “90 percent of” in subsection (d)(1) thereof) for such taxable year shall be treated for purposes of this title (other than sections 245 and 245A) as a dividend received by such domestic corporation from the foreign corporation.
Except as provided in section 132(a)(6), there shall be included in gross income (as compensation for services) any amount received or accrued, directly or indirectly, by an individual as a payment for or reimbursement of expenses of moving from one residence to another residence which is attributable to employment or self-employment.
In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer’s cost of service for ratemaking purposes, there shall be includible in the gross income of such taxpayer the amount so included for any taxable year.