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-iv- Reg. §1.45R-­4. Uniform percentage of premium paid.. ...................................................................................................31 Reg. §1.45R-­5. Claiming the credit.....................................................................................................................................33 Code §45S. Employer credit for paid family and medical leave.............................................................................................33 Subpart F. Rules for Computing Work Opportunity Credit Code §51. Amount of credit.........................................................................................................................................................34 Reg. §1.51-­1. Amount of credit.. .........................................................................................................................................37 Code §52. Special rules.. ..............................................................................................................................................................42 Reg. §1.52-­1. Trades or businesses that are under common control.............................................................................43 Reg. §1.52-­2. Adjustments for acquisitions and dispositions.........................................................................................45 Subchapter B. Computation of Taxable Income Part I. Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. Code §61. Gross income defined.................................................................................................................................................47 Reg. §1.61-­1. Gross income.................................................................................................................................................47 Reg. §1.61-­2. Compensation for services, including fees, commissions, and similar items.. .....................................47 Reg. §1.61-­11. Pensions.......................................................................................................................................................49 Reg. §1.61-­21. Taxation of fringe benefits.........................................................................................................................49 Proposed Reg. §1.61-­21. Taxation of fringe benefits..............................................................................................65 Reg. §1.61–­22. Taxation of split-­dollar life insurance arrangements.............................................................................66 Code §62. Adjusted gross income defined.................................................................................................................................72 Reg. §1.62-­1. Adjusted gross income.. ...............................................................................................................................74 Temporary Reg. §1.62-­1T. Adjusted gross income.. ...............................................................................................74 Reg. §1.62-­2. Reimbursements and other expense allowance arrangements..............................................................76 Part II. Items Specifically Included in Gross Income Code §74. Prizes and awards.......................................................................................................................................................80 Reg. §1.74-­1. Prizes and awards.. .......................................................................................................................................80 Proposed Reg. §1.74-­1. Prizes and awards.. ............................................................................................................80 Proposed Reg. §1.74-­2. Special exclusion for certain employee achievement awards.. ...................................81 Code §79. Group-­term life insurance purchased for employees.. ..........................................................................................82 Reg. §1.79-­0. Group-­term life insurance—­definitions of certain terms.........................................................................83 Reg. §1.79-­1. Group-­term life insurance—­general rules.. ...............................................................................................83 Reg. §1.79-­2. Exceptions to the rule of inclusion.............................................................................................................85 Reg. §1.79-­3. Determination of amount equal to cost of group-­term life insurance....................................................87 Temporary Reg. §1.79-­4T. Questions and answers relating to the nondiscrimination requirements for group-­term life insurance.. ......................................................................................................89 Code §82. Reimbursement of moving expenses.. .....................................................................................................................91 Reg. §1.82-­1. Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-­employment.. .....................................................................91 Code §83. Property transferred in connection with performance of services......................................................................92 Reg. §1.83-­1. Property transferred in connection with the performance of services..................................................94 Reg. §1.83-­2. Election to include in gross income in year of transfer.. .........................................................................95 Proposed Reg. §1.83–­2. Election to include in gross income in year of transfer................................................96 Reg. §1.83-­3. Meaning and use of certain terms...............................................................................................................96 Proposed Reg. §1.83–­3. Meaning and use of certain terms.. ...............................................................................100 Reg. §1.83-­4. Special rules.................................................................................................................................................101 Reg. §1.83-­5. Restrictions that will never lapse..............................................................................................................102 Reg. §1.83-­6. Deduction by employer.. ............................................................................................................................103 Proposed Reg. §1.83–­6. Deduction by employer...................................................................................................104 Reg. §1.83-­7. Taxation of nonqualified stock options....................................................................................................104 Reg. §1.83-­8. Applicability of section and transitional rules........................................................................................105 Code §85. Unemployment compensation................................................................................................................................105 Reg. §1.85-­1. Unemployment compensation..................................................................................................................105 Code §86. Social security and tier 1 railroad retirement benefits.. ......................................................................................106