Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME › § 88
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Internal Revenue Code — Source: USLM XML via OLRC
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26 U.S.C. § 88
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73