Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. Code
/
TITLE 26 - INTERNAL REVENUE...
/
Subtitle A—Income Taxes (§§...
/
CHAPTER 1—NORMAL TAXES AND ...
/
Subchapter B—Computation of...
/
PART III—ITEMS SPECIFICALLY EXCLUDED FROM GROSS...
PART III—ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME (§§ 101 – 140)
§ 101. Certain death benefits
§ 102. Gifts and inheritances
§ 103. Interest on State and local bonds
[§ 103A. Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
§ 104. Compensation for injuries or sickness
§ 105. Amounts received under accident and health plans
§ 106. Contributions by employer to accident and health plans
§ 107. Rental value of parsonages
§ 108. Income from discharge of indebtedness
§ 109. Improvements by lessee on lessor’s property
§ 110. Qualified lessee construction allowances for short-term leases
§ 111. Recovery of tax benefit items
§ 112. Certain combat zone compensation of members of the Armed Forces
[§ 113. Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520]
[§ 114. Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]
§ 115. Income of States, municipalities, etc.
[§ 116. Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250]
§ 117. Qualified scholarships
§ 118. Contributions to the capital of a corporation
§ 119. Meals or lodging furnished for the convenience of the employer
[§ 120. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]
§ 121. Exclusion of gain from sale of principal residence
§ 122. Certain reduced uniformed services retirement pay
§ 123. Amounts received under insurance contracts for certain living expenses
[§ 124. Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]
§ 125. Cafeteria plans
§ 126. Certain cost-sharing payments
§ 127. Educational assistance programs
[§ 128. Repealed. Pub. L. 101–508, title XI, § 11801(a)(10), Nov. 5, 1990, 104 Stat. 1388–520]
§ 129. Dependent care assistance programs
§ 130. Certain personal injury liability assignments
§ 131. Certain foster care payments
§ 132. Certain fringe benefits
[§ 133. Repealed. Pub. L. 104–188, title I, § 1602(a), Aug. 20, 1996, 110 Stat. 1833]
§ 134. Certain military benefits
§ 135. Income from United States savings bonds used to pay higher education tuition and fees
§ 136. Energy conservation subsidies provided by public utilities
§ 137. Adoption assistance programs
§ 138. Medicare Advantage MSA
§ 139. Disaster relief payments
§ 139A. Federal subsidies for prescription drug plans
§ 139B. Benefits provided to volunteer firefighters and emergency medical responders
[§ 139C. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(7)(C), Mar. 23, 2018, 132 Stat. 1212]
§ 139D. Indian health care benefits
§ 139E. Indian general welfare benefits
§ 139F. Certain amounts received by wrongfully incarcerated individuals
§ 139G. Assignments to Alaska Native Settlement Trusts
§ 139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
§ 140. Cross references to other Acts