US Code - Part III: Items specifically excluded from gross income

Search US Code - Part III: Items specifically excluded from gross income

• Section 101 Certain death benefits
• Section 102 Gifts and inheritances
• Section 103 Interest on State and local bonds
• Section 103A Repealed. Pub. L. 99-514, title XIII, Sec. 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
• Section 104 Compensation for injuries or sickness
• Section 105 Amounts received under accident and health plans
• Section 106 Contributions by employer to accident and health plans
• Section 107 Rental value of parsonages
• Section 108 Income from discharge of indebtedness
• Section 109 Improvements by lessee on lessor's property
• Section 110 Qualified lessee construction allowances for short-term leases
• Section 111 Recovery of tax benefit items
• Section 112 Certain combat zone compensation of members of the Armed Forces
• Section 113 Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388-520]
• Section 114 Repealed. Pub. L. 108-357, title I, Sec. 101(a), Oct. 22, 2004, 118 Stat. 1423]
• Section 115 Income of States, municipalities, etc.
• Section 116 Repealed. Pub. L. 99-514, title VI, Sec. 612(a), Oct. 22, 1986, 100 Stat. 2250]
• Section 117 Qualified scholarships
• Section 118 Contributions to the capital of a corporation
• Section 119 Meals or lodging furnished for the convenience of the employer
• Section 120 Amounts received under qualified group legal services plans
• Section 121 Exclusion of gain from sale of principal residence
• Section 122 Certain reduced uniformed services retirement pay
• Section 123 Amounts received under insurance contracts for certain living expenses
• Section 124 Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388-520]
• Section 125 Cafeteria plans
• Section 126 Certain cost-sharing payments
• Section 127 Educational assistance programs
• Section 128 Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(10), Nov. 5, 1990, 104 Stat. 1388-520]
• Section 129 Dependent care assistance programs
• Section 130 Certain personal injury liability assignments
• Section 131 Certain foster care payments
• Section 132 Certain fringe benefits
• Section 133 Repealed. Pub. L. 104-188, title I, Sec. 1602(a), Aug. 20, 1996, 110 Stat. 1833]
• Section 134 Certain military benefits
• Section 135 Income from United States savings bonds used to pay higher education tuition and fees
• Section 136 Energy conservation subsidies provided by public utilities
• Section 137 Adoption assistance programs
• Section 138 Medicare Advantage MSA
• Section 139 Disaster relief payments
• Section 139A Federal subsidies for prescription drug plans
• Section 140 Cross references to other Acts