Part III - Items Specifically Excluded From Gross Income
Browse Part III - Items Specifically Excluded From Gross Income
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§ 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 - Repealed.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 - Repealed.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 - Repealed.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 - Repealed.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 - Repealed.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 - Repealed.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. - Employer Contributions to Trump Accounts§ 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 - Repealed.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. - Certain Disability-related First Responder Retirement Payments§ 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§ 139i. - Continuation Coverage Premium Assistance§ 139j. - Certain Contributions to Trump Accounts§ 139k. - Scholarships for Qualified Elementary or Secondary Education Expenses of Eligible Students§ 139l. - Interest on Loans Secured by Rural or Agricultural Real Property§ 140. - Cross References to Other Acts