26 USC Part III
ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
October 30, 2020
§
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Repealed.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Repealed.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Repealed.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Repealed.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Repealed.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Repealed.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Repealed.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Repealed.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Repealed.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
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