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U.S Code last checked for updates: Dec 09, 2024
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Title 26
Subtitle A
Chapter 1
Subchapter B
Part II
§ 84. Transfer of appreciated pr...
§ 86. Social security and tier 1...
§ 84. Transfer of appreciated pr...
§ 86. Social security and tier 1...
U.S. Code
Notes
§ 85.
Unemployment compensation
(a)
General rule
(b)
Unemployment compensation defined
(c)
Special rule for 2020
(1)
In general
(2)
Application
For purposes of paragraph (1), the adjusted gross income of the taxpayer shall be determined—
(A)
after application of sections 86, 135, 137, 219, 221, 222, and 469, and
(B)
without regard to this section.
(Added
Pub. L. 95–600, title I, § 112(a)
,
Nov. 6, 1978
,
92 Stat. 2777
; amended
Pub. L. 97–34, title I, § 103(c)(1)
,
Aug. 13, 1981
,
95 Stat. 188
;
Pub. L. 97–248, title VI, § 611(a)
,
Sept. 3, 1982
,
96 Stat. 706
;
Pub. L. 98–21, title I
, §§ 121(f)(1), 122(c)(2),
Apr. 20, 1983
,
97 Stat. 84
, 87;
cite as:
26 USC 85
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