US PART III — ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
- § 101. — Certain death payments.
- § 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 — Repealed.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 shortterm leases.
- § 111. — Recovery of tax benefit items.
- § 112. — Certain combat zone compensation of members of the Armed Forces.
- § 113. — Repealed.
- § 114. — Extraterritorial income.
- § 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 — Repealed.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 convenience of employer.
- § 120. — Amounts received under qualified group legal services plans.
- § 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 — Repealed.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 costsharing 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 — Repealed.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 — Repealed.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+Choice MSA.
- § 139. — Cross references to other Acts.