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The Code sections providing that different types of
accessions to wealth constitute gross income use various forms of
the word "include". Section 61(a) provides that "gross income
means all income from whatever source derived, including (but
not limited to) the following items:" and then lists 15 items
specifically included in gross income. Section 61(b) provides:
"For items specifically included in gross income, see part II
(sec. 71 and following). For items specifically excluded from
gross income, see part III (sec. 101 and following)." Section 79
uses the same articulation as section 83 in providing that the
cost of employees' group-term life insurance "shall be included
in the gross income" of employees. The same is true for
reimbursed moving expenses under section 82. Other Code sections
convey the same meaning by different terms such as providing that
"gross income includes" alimony (section 71), annuities (section
72), prizes and awards (section 74), and Social Security benefits
(section 86). Section 80(a) provides that the restoration of
value of certain securities "shall, except as provided in
subsection (b), be included in gross income". Subsection (b)
then provides for reducing "The amount otherwise includible in
gross income under subsection (a)" (emphasis added), using the
term "includible" to refer to what was previously "included" in
gross income. In another variation, section 88 provides that
nuclear decommissioning costs that are built into costs of
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