• [§ 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 Repealed.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 Repealed.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 Repealed.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 Repealed.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