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H is awarded an all-expense paid vacation to Hawaii worth $5,000 in recognition for his outstanding service in educating members of the profession, from the

H is awarded an all-expense paid vacation to Hawaii worth $5,000 in recognition for his outstanding service in educating members of the profession, from the professional organization known as the Society of Actuaries is included as gross income for the current tax year? include code citations to 74(b)

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