26 CFR Topic
Items Specifically Excluded From Gross Income
June 25, 2020
§
1.104-1
Compensation for injuries or sickness
§
1.105-1
Amounts attributable to employer contributions
§
1.101-1
Exclusion from gross income of proceeds of life insurance contracts payable by reason of death
§
1.101-2
Employees' death benefits
§
1.101-3
Interest payments
§
1.101-4
Payment of life insurance proceeds at a date later than death
§
1.101-5
[Reserved]
§
1.103-16
Obligations of certain volunteer fire departments
§
1.103A-2
Qualified mortgage bond
§
1.101-6
Effective date
§
1.101-7
Mortality table used to determine exclusion for deferred payments of life insurance proceeds
§
1.102-1
Gifts and inheritances
§
1.103-1
Interest upon obligations of a State, territory, etc
§
§1.103-2--1.103-6
[Reserved]
§
1.103-7
Industrial development bonds
§
1.103-8
Interest on bonds to finance certain exempt facilities
§
1.103-9
Interest on bonds to finance industrial parks
§
1.103-10
Exemption for certain small issues of industrial development bonds
§
1.103-11
Bonds held by substantial users
§
1.105-2
Amounts expended for medical care
§
1.105-3
Payments unrelated to absence from work
§
1.105-5
Accident and health plans
§
1.105-11
Self-insured medical reimbursement plan
§
1.106-1
Contributions by employer to accident and health plans
§
1.107-1
Rental value of parsonages
§
1.108-1
[Reserved]
§
1.108-2
Acquisition of indebtedness by a person related to the debtor
§
1.108(i)-1
Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations
§
1.108(i)-2
Application of section 108(i) to partnerships and S corporations
§
1.108(i)-3
Rules for the deduction of OID
§
1.108-3
Intercompany losses and deductions
§
1.108-4
Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code
§
1.108-5
Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993
§
1.108-6
Limitations on the exclusion of income from the discharge of qualified real property business indebtedness
§
1.108-7
Reduction of attributes
§
1.108-8
Indebtedness satisfied by partnership interest
§
1.108-9
Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities
§
1.108(c)-1T
[Reserved]
§
1.108(i)-0
Definitions and effective/applicability dates
§
1.109-1
Exclusion from gross income of lessor of real property of value of improvements erected by lessee
§
1.110-1
Qualified lessee construction allowances
§
1.111-1
Recovery of certain items previously deducted or credited
§
1.112-1
Combat zone compensation of members of the Armed Forces
§
1.113-1
Mustering-out payments for members of the Armed Forces
§
1.117-1
Exclusion of amounts received as a scholarship or fellowship grant
§
1.117-2
Limitations
§
1.117-3
Definitions
§
1.117-4
Items not considered as scholarships or fellowship grants
§
1.117-5
Federal grants requiring future service as a Federal employee
§
1.118-1
Contributions to the capital of a corporation
§
1.118-2
Contribution in aid of construction
§
1.119-1
Meals and lodging furnished for the convenience of the employer
§
1.120-1
Statutory subsistence allowance received by police
§
1.120-3
Notice of application for recognition of status of qualified group legal services plan
§
1.121-1
Exclusion of gain from sale or exchange of a principal residence
§
1.121-2
Limitations
§
1.121-3
Reduced maximum exclusion for taxpayers failing to meet certain requirements
§
1.121-4
Special rules
§
1.121-5
Suspension of 5-year period for certain members of the uniformed services and Foreign Service
§
1.122-1
Applicable rules relating to certain reduced uniformed services retirement pay
§
1.123-1
Exclusion of insurance proceeds for reimbursement of certain living expenses
§
1.125-3
Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans
§
1.125-4
Permitted election changes
§
1.127-1
Amounts received under a qualified educational assistance program
§
1.127-2
Qualified educational assistance program
§
1.132-0
Outline of regulations under section 132
§
1.132-1
Exclusion from gross income for certain fringe benefits
§
1.132-2
No-additional-cost services
§
1.132-3
Qualified employee discounts
§
1.132-4
Line of business limitation
§
1.132-5
Working condition fringes
§
1.132-6
De minimis fringes
§
1.132-7
Employer-operated eating facilities
§
1.132-8
Fringe benefit nondiscrimination rules
§
1.132-9
Qualified transportation fringes
§
1.133-1T
Questions and answers relating to interest on certain loans used to acquire employer securities (temporary)
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