Article 2 - Items Specifically Included in Gross Income
- Section 17081-17083(a) - Alimony and Separate Maintenance Payments; Income to Wife or Former Wife. [Repealed]
- Section 17081-17083(b) - Effective Date; Taxable Years Ending After December 31, 1954. [Repealed]
- Section 17086 - Patronage Dividends
- Section 17101-17112.7(a) - Introduction. [Repealed]
- Section 17101-17112.7(b) - Applicability of Sections 17101 to 17112.7, Inclusive. [Repealed]
- Section 17101-17112.7(c) - Excludable Amounts Not Income. [Repealed]
- Section 17101-17112.7(d) - Exclusion Ratio. [Repealed]
- Section 17101-17112.7(e) - Expected Return. [Repealed]
- Section 17101-17112.7(f) - Investment in the Contract. [Repealed]
- Section 17101-17112.7(g) - Adjustment in Investment Where a Contract Contains a Refund Feature. [Repealed]
- Section 17101-17112.7(h) - Effect of Certain Employer Contributions with Respect to Premiums or Other Consideration Paid or Contributed by an Employee. [Repealed]
- Section 17101-17112.7(i) - Tables. [Repealed]
- Section 17101-17112.7(j) - Effect of Transfer of Contracts on Investment in the Contract. [Repealed]
- Section 17101-17112.7(k) - Amounts Not Received as Annuity Payments. [Repealed]
- Section 17101-17112.7(l) - Effect of Taking an Annuity in Lieu of a Lump Sum upon the Maturity of a Contract. [Repealed]
- Section 17101-17112.7(m) - Special Rule for Employee Contributions Recoverable in Three Years. [Repealed]
- Section 17101-17112.7(n) - Exceptions from Application of Principles of Sections 17101 to 17112.7, Inclusive. [Repealed]
- Section 17101-17112.7(o) - Applicability of Sections 17101 to 17112.7, Inclusive, to Accident or Health Plans. [Repealed]
- Section 17101-17112.7(p) - Life Insurance Contracts Purchased Under Qualified Employee Plans. [Repealed]
- Section 17101-17112.7(q) - Special Rules Applicable to Owner-Employees. [Repealed]
- Section 17101-17112.7(r) - Treatment of Certain Total Distributions with Respect to Self-Employed Individuals. [Repealed]
- Section 17114 - Prizes and Awards. [Repealed]
- Section 17115-17116 - Treatment of Bond Premiums in Case of Dealers in Tax-Exempt Securities. [Repealed]
- Section 17117(a) - Election to Include Loans in Income. [Repealed]
- Section 17117(b) - Effect of Election on Adjustments for Other Taxable Years. [Repealed]
- Section 17117.5 - Patronage Dividends. [Renumbered]
- Section 17118 - Salaries of Governmental Employees. [Repealed]
- Section 17119 - Presumption of Taxability. [Repealed]
- Section 17120(a) - General Rules Relating to Group-Term Life Insurance Purchased for Employees. [Repealed]
- Section 17120(b) - Exceptions to the Rule of Inclusion. [Repealed]
- Section 17120(c) - Determination of Amount Equal to Cost of Group-Term Life Insurance. [Repealed]
- Section 17122.5 - Payments for or Reimbursements of Expenses of Moving from One Residence to Another Residence Attributable to Employment or Self-Employment. [Repealed]
- Section 17123(a) - Services of Child. [Repealed]
- Section 17123(b) - Compensation of Child. [Repealed]