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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter B
Computation of Taxable Income
part II
ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 73
Services of child
View all text of Part II [§ 71 - § 91]
§ 73.
Services of child
(a)
Treatment of amounts received
(b)
Treatment of expenditures
(c)
Parent defined
(d)
Cross reference
(
Aug. 16, 1954, ch. 736
,
68A Stat. 24
.)