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2002 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART III - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
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- Sec. 101 - Certain death benefits
- Sec. 102 - Gifts and inheritances
- Sec. 103 - Interest on State and local bonds
- Sec. 103A - Repealed. Pub. L. 99-514, title XIII, §1301(j)(1), Oct. 22, 1986, 100 Stat. 2657
- Sec. 104 - Compensation for injuries or sickness
- Sec. 105 - Amounts received under accident and health plans
- Sec. 106 - Contributions by employer to accident and health plans
- Sec. 107 - Rental value of parsonages
- Sec. 108 - Income from discharge of indebtedness
- Sec. 109 - Improvements by lessee on lessor's property
- Sec. 110 - Qualified lessee construction allowances for short-term leases
- Sec. 111 - Recovery of tax benefit items
- Sec. 112 - Certain combat zone compensation of members of the Armed Forces
- Sec. 113 - Repealed. Pub. L. 101-508, title XI, §11801(a)(7), Nov. 5, 1990, 104 Stat. 1388-520
- Sec. 114 - Extraterritorial income
- Sec. 115 - Income of States, municipalities, etc.
- Sec. 116 - Repealed. Pub. L. 99-514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250
- Sec. 117 - Qualified scholarships
- Sec. 118 - Contributions to the capital of a corporation
- Sec. 119 - Meals or lodging furnished for the convenience of the employer
- Sec. 120 - Amounts received under qualified group legal services plans
- Sec. 121 - Exclusion of gain from sale of principal residence
- Sec. 122 - Certain reduced uniformed services retirement pay
- Sec. 123 - Amounts received under insurance contracts for certain living expenses
- Sec. 124 - Repealed. Pub. L. 101-508, title XI, §11801(a)(9), Nov. 5, 1990, 104 Stat. 1388-520
- Sec. 125 - Cafeteria plans
- Sec. 126 - Certain cost-sharing payments
- Sec. 127 - Educational assistance programs
- Sec. 128 - Repealed. Pub. L. 101-508, title XI, §11801(a)(10), Nov. 5, 1990, 104 Stat. 1388-520
- Sec. 129 - Dependent care assistance programs
- Sec. 130 - Certain personal injury liability assignments
- Sec. 131 - Certain foster care payments
- Sec. 132 - Certain fringe benefits
- Sec. 133 - Repealed. Pub. L. 104-188, title I, §1602(a), Aug. 20, 1996, 110 Stat. 1833
- Sec. 134 - Certain military benefits
- Sec. 135 - Income from United States savings bonds used to pay higher education tuition and fees
- Sec. 136 - Energy conservation subsidies provided by public utilities
- Sec. 137 - Adoption assistance programs
- Sec. 138 - Medicare+Choice MSA
- Sec. 139 - Disaster relief payments
- Sec. 140 - Cross references to other Acts
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