Subjgrp 4. Items Specifically Excluded From Gross Income

• § 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.
• § 1.108-3 - 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.
• § 1.108(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.
• § 1.109-1 - 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).
• § 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]
• § 1.101-6 - 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.
• § 1.103-16 - Obligations of certain volunteer fire departments.
• § 1.103A-2 - Qualified mortgage bond.
• § 1.104-1 - Compensation for injuries or sickness.
• § 1.105-1 - Amounts attributable to employer contributions.
• § 1.105-2 - Amounts expended for medical care.