2015 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)
Table of Contents

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Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Subchapter B - Computation of Taxable Income
- Table Of Contents
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo

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101.Certain death payments.1


102.Gifts and inheritances.
103.Interest on State and local bonds.
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, 114.Repealed.]
115.Income of States, municipalities, etc.
117.Qualified scholarships.
118.Contributions to the capital of a corporation.
119.Meals or lodging furnished for convenience of employer.1
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.
125.Cafeteria plans.
126.Certain cost-sharing payments.
127.Educational assistance programs.
129.Dependent care assistance programs.2


130.Certain personal injury liability assignments.
131.Certain foster care payments.
132.Certain fringe benefits.
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.COBRA premium assistance.
139D.Indian health care benefits.
139E.Indian general welfare benefits.
139F.Certain amounts received by wrongfully incarcerated individuals.
140.Cross references to other Acts.


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