United States Code · Part
Part III — Items Specifically Excluded From Gross Income
26 U.S.C. pt. ptIII
- § 101 Certain Death Benefits
- § 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- § 113 Repealed. Pub. L. 101–508, Title Xi, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520]
- § 114 Repealed. Pub. L. 108–357, Title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]
- § 115 Income Of States, Municipalities, Etc.
- § 116 Repealed. Pub. L. 99–514, Title Vi, § 612(a), Oct. 22, 1986, 100 Stat. 2250]
- § 117 Qualified Scholarships
- § 118 Contributions To The Capital Of A Corporation
- § 119 Meals Or Lodging Furnished For The Convenience Of The Employer
- § 120 Repealed. Pub. L. 113–295, Div. A, Title Ii, § 221(a)(19)(a), Dec. 19, 2014, 128 Stat. 4039]
- § 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- § 124 Repealed. Pub. L. 101–508, Title Xi, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]
- § 125 Cafeteria Plans
- § 126 Certain Cost-sharing Payments
- § 127 Educational Assistance Programs
- § 128 Employer Contributions To Trump Accounts
- § 129 Dependent Care Assistance Programs
- § 130 Certain Personal Injury Liability Assignments
- § 131 Certain Foster Care Payments
- § 132 Certain Fringe Benefits
- § 133 Repealed. Pub. L. 104–188, Title I, § 1602(a), Aug. 20, 1996, 110 Stat. 1833]
- § 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
- § 140 Cross References To Other Acts
- § 103A Repealed. Pub. L. 99–514, Title Xiii, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
- § 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
- § 139J Certain Contributions To Trump Accounts
- § 139K Scholarships For Qualified Elementary Or Secondary Education Expenses Of Eligible Students
- § 139L Interest On Loans Secured By Rural Or Agricultural Real Property