There is a newer version of the US Code
2014 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter B - Computation of Taxable Income (Sections 61 - 291)
Part III - Items Specifically Excluded From Gross Income (Sections 101 - 140)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART III - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME |
Contains | sections 101 to 140 |
Date | 2014 |
Laws In Effect As Of Date | January 5, 2015 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- 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- Sec. 103A - Repealed.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- Sec. 113 - Repealed.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- Sec. 114 - Repealed. Pub. L. 108-357, title I, §101(a), Oct. 22, 2004, 118 Stat. 1423
- 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- Sec. 116 - Repealed.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- Sec. 120 - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039
- 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 Advantage MSA
- Sec. 139 - Disaster relief payments
- Sec. 139A - Federal subsidies for prescription drug plans
- Sec. 139B - Benefits provided to volunteer firefighters and emergency medical responders
- Sec. 139C - COBRA premium assistance
- Sec. 139D - Indian health care benefits
- Sec. 139E - Indian general welfare benefits
- Sec. 140 - Cross references to other Acts
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