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1.85-1 Unemployment compensation. (a) Introduction. Section 85 prescribes rules relating to the inclusion in gross income of unemployment compensation (as defined in paragraph (b)(1) of this section) paid in taxable years beginning after December 31, 1978, pursuant to governmental programs.
Congress typically enacts Federal tax law in the Internal Revenue Code of 1986 (IRC). The sections of the IRC can be found in Title 26 of the United States Code (26 USC). An electronic version of the current United States Code is made available to the public by Congress.
85, Unemployment Compensation In the case of an individual, gross income includes unemployment compensation.
For purposes of this section, the amount of social security benefits received during any taxable year shall be reduced by any repayment made by the taxpayer during the taxable year of a social security benefit previously received by the taxpayer (whether or not such benefit was received during the taxable year).
In the case of an individual, gross income includes unemployment compensation. 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.
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