Collapse to view only § 119. Meals or lodging furnished for the convenience of the employer
- § 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 Repealed.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 Repealed.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 Repealed.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 Repealed.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. Repealed.
- § 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 Repealed.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 Repealed.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 Repealed.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. 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
- § 140. Cross references to other Acts
Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.
Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act.
Gross income shall not include any interest received from the Federal Government in connection with an action to recover property seized by the Internal Revenue Service pursuant to section 5317(c)(2) of title 31, United States Code, by reason of a claimed violation of section 5324 of such title.
In the case of an assistance eligible individual (as defined in subsection (a)(3) of section 9501 of the American Rescue Plan Act of 2021), gross income does not include any premium assistance provided under subsection (a)(1) of such section.