Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 73 | Services of child | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 1 | NORMAL TAXES AND SURTAXES | 73 | 26 U.S.C. § 73 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s73 | data/legal/raw/us/code/title-26/usc26.xml | 3e77477fa8566fc0753c43a834642bff67de0105b2b7fe042925045262a9c617 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 83940223d9736347caa01059b5de52ba16512394141b897a46a2799c610b3381 | 2026-07-04 | official |
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26 U.S.C. § 73 - Services of child
Text
(a) Treatment of amounts received Amounts received in respect of the services of a child shall be included in his gross income and not in the gross income of the parent, even though such amounts are not received by the child.
(b) Treatment of expenditures All expenditures by the parent or the child attributable to amounts which are includible in the gross income of the child (and not of the parent) solely by reason of subsection (a) shall be treated as paid or incurred by the child.
(c) Parent defined For purposes of this section, the term “parent” includes an individual who is entitled to the services of a child by reason of having parental rights and duties in respect of the child.
(d) Cross reference For assessment of tax against parent in certain cases, see section 6201(c).
(Aug. 16, 1954, ch. 736, 68A Stat. 24.)