26 USC tA - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

United States Code

U.S. Code most recently checked for updates: Sep 17, 2024

§ 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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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