26 U.S.C. § 85
Title 26
Chapter 1
Current through PL 116-220
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Last updated: March 30, 2026
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Sections in this chapter
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- § 1398
- § 1399
- § 1400C
- § 1400J
§ 85. Unemployment compensation
- (a) In the case of an individual, gross income includes unemployment compensation.
- (b) For purposes of this section, the term “unemployment compensation” means any amount received under a law of the United States or of a State which is in the nature of unemployment compensation.
Change History
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