Part III. ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
- § 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- § 103A - Repealed.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- § 113 - Repealed.
- § 114 - Repealed.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- § 116 - Repealed.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- § 120 - Repealed.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- § 124 - Repealed.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- § 128 - Repealed.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- § 133 - Repealed.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