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 Repealed.]
- § 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 Repealed.]
- [§ 114. Repealed.]
- § 115. Income of States, municipalities, etc.
- [§ 116. Repealed.]
- § 117. Qualified scholarships
- § 118. Contributions to the capital of a corporation
- § 119. Meals or lodging furnished for the convenience of the employer
- § 120. Amounts received under qualified group legal services plans
- § 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 Repealed.]
- § 125. Cafeteria plans
- § 126. Certain cost-sharing payments
- § 127. Educational assistance programs
- [§ 128. Repealed.]
- § 129. Dependent care assistance programs
- § 130. Certain personal injury liability assignments
- § 131. Certain foster care payments
- § 132. Certain fringe benefits
- [§ 133. Repealed.]
- § 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. COBRA premium assistance
- § 139D.1 Free choice vouchers.
- § 140. Cross references to other Acts