Title 26Part

Part III—Items Specifically Excluded from Gross Income

Contents

  1. § 101. Certain death benefits
  2. § 102. Gifts and inheritances
  3. § 103. Interest on State and local bonds
  4. [§103A. Repealed. Pub. L. 99–514, title XIII, §1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
  5. § 104. Compensation for injuries or sickness
  6. § 105. Amounts received under accident and health plans
  7. § 106. Contributions by employer to accident and health plans
  8. § 107. Rental value of parsonages
  9. § 108. Income from discharge of indebtedness
  10. § 109. Improvements by lessee on lessor's property
  11. § 110. Qualified lessee construction allowances for short-term leases
  12. § 111. Recovery of tax benefit items
  13. § 112. Certain combat zone compensation of members of the Armed Forces
  14. [§113. Repealed. Pub. L. 101–508, title XI, §11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520]
  15. [§114. Repealed. Pub. L. 108–357, title I, §101(a), Oct. 22, 2004, 118 Stat. 1423]
  16. § 115. Income of States, municipalities, etc.
  17. [§116. Repealed. Pub. L. 99–514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250]
  18. § 117. Qualified scholarships
  19. § 118. Contributions to the capital of a corporation
  20. § 119. Meals or lodging furnished for the convenience of the employer
  21. [§120. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]
  22. § 121. Exclusion of gain from sale of principal residence
  23. § 122. Certain reduced uniformed services retirement pay
  24. § 123. Amounts received under insurance contracts for certain living expenses
  25. [§124. Repealed. Pub. L. 101–508, title XI, §11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]
  26. § 125. Cafeteria plans
  27. § 126. Certain cost-sharing payments
  28. § 127. Educational assistance programs
  29. [§128. Repealed. Pub. L. 101–508, title XI, §11801(a)(10), Nov. 5, 1990, 104 Stat. 1388–520]
  30. § 129. Dependent care assistance programs
  31. § 130. Certain personal injury liability assignments
  32. § 131. Certain foster care payments
  33. § 132. Certain fringe benefits
  34. [§133. Repealed. Pub. L. 104–188, title I, §1602(a), Aug. 20, 1996, 110 Stat. 1833]
  35. § 134. Certain military benefits
  36. § 135. Income from United States savings bonds used to pay higher education tuition and fees
  37. § 136. Energy conservation subsidies provided by public utilities
  38. § 137. Adoption assistance programs
  39. § 138. Medicare Advantage MSA
  40. § 139. Disaster relief payments
  41. § 139A. Federal subsidies for prescription drug plans
  42. § 139B. Benefits provided to volunteer firefighters and emergency medical responders
  43. § 139C. Certain disability-related first responder retirement payments
  44. § 139D. Indian health care benefits
  45. § 139E. Indian general welfare benefits
  46. § 139F. Certain amounts received by wrongfully incarcerated individuals
  47. § 139G. Assignments to Alaska Native Settlement Trusts
  48. § 139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
  49. § 139I. Continuation coverage premium assistance
  50. § 140. Cross references to other Acts