PocketLaw | CFR 26 | Items Specifically Excluded from Gross Income

Items Specifically Excluded from Gross Income

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Section
1.101-1

Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.

Section
1.101-2

Employees' death benefits.

Section
1.101-3

Interest payments.

Section
1.101-4

Payment of life insurance proceeds at a date later than death.

Section
1.101-5

§ 1.101-5 [Reserved]

Section
1.101-6

Effective date.

Section
1.101-7

Mortality table used to determine exclusion for deferred payments of life insurance proceeds.

Section
1.102-1

Gifts and inheritances.

Section
1.103-1

Interest upon obligations of a State, territory, etc.

Sections
1.103-2 - 1.103-6

§§ 1.103-2-1.103-6 [Reserved]

Section
1.103-7

Industrial development bonds.

Section
1.103-8

Interest on bonds to finance certain exempt facilities.

Section
1.103-9

Interest on bonds to finance industrial parks.

Section
1.103-10

Exemption for certain small issues of industrial development bonds.

Section
1.103-11

Bonds held by substantial users.

Section
1.103-16

Obligations of certain volunteer fire departments.

Section
1.103A-2

Qualified mortgage bond.

Section
1.104-1

Compensation for injuries or sickness.

Section
1.105-1

Amounts attributable to employer contributions.

Section
1.105-2

Amounts expended for medical care.

Section
1.105-3

Payments unrelated to absence from work.

Section
1.105-5

Accident and health plans.

Section
1.105-11

Self-insured medical reimbursement plan.

Section
1.106-1

Contributions by employer to accident and health plans.

Section
1.107-1

Rental value of parsonages.

Section
1.108-1

§ 1.108-1 [Reserved]

Section
1.108-2

Acquisition of indebtedness by a person related to the debtor.

Section
1.108-3

Intercompany losses and deductions.

Section
1.108-4

Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .

Section
1.108-5

Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.

Section
1.108-6

Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.

Section
1.108-7

Reduction of attributes.

Section
1.108-8

Indebtedness satisfied by partnership interest.

Section
1.108-9

Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.

Section
1.108(c)-1T

§ 1.108(c)-1T [Reserved]

Section
1.108(i)-0

Definitions and effective/applicability dates.

Section
1.108(i)-1

Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.

Section
1.108(i)-2

Application of section 108(i) to partnerships and S corporations.

Section
1.108(i)-3

Rules for the deduction of OID.

Section
1.109-1

Exclusion from gross income of lessor of real property of value of improvements erected by lessee.

Section
1.110-1

Qualified lessee construction allowances.

Section
1.111-1

Recovery of certain items previously deducted or credited.

Section
1.112-1

Combat zone compensation of members of the Armed Forces.

Section
1.113-1

Mustering-out payments for members of the Armed Forces.

Section
1.117-1

Exclusion of amounts received as a scholarship or fellowship grant.

Section
1.117-2

Limitations.

Section
1.117-3

Definitions.

Section
1.117-4

Items not considered as scholarships or fellowship grants.

Section
1.117-5

Federal grants requiring future service as a Federal employee.

Section
1.118-1

Contributions to the capital of a corporation.

Section
1.118-2

Contribution in aid of construction.

Section
1.119-1

Meals and lodging furnished for the convenience of the employer.

Section
1.120-1

Statutory subsistence allowance received by police.

Section
1.120-3

Notice of application for recognition of status of qualified group legal services plan.

Section
1.121-1

Exclusion of gain from sale or exchange of a principal residence.

Section
1.121-2

Limitations.

Section
1.121-3

Reduced maximum exclusion for taxpayers failing to meet certain requirements.

Section
1.121-4

Special rules.

Section
1.121-5

Suspension of 5-year period for certain members of the uniformed services and Foreign Service.

Section
1.122-1

Applicable rules relating to certain reduced uniformed services retirement pay.

Section
1.123-1

Exclusion of insurance proceeds for reimbursement of certain living expenses.

Section
1.125-3

Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.

Section
1.125-4

Permitted election changes.

Section
1.127-1

Amounts received under a qualified educational assistance program.

Section
1.127-2

Qualified educational assistance program.

Section
1.132-0

Outline of regulations under section 132.

Section
1.132-1

Exclusion from gross income for certain fringe benefits.

Section
1.132-2

No-additional-cost services.

Section
1.132-3

Qualified employee discounts.

Section
1.132-4

Line of business limitation.

Section
1.132-5

Working condition fringes.

Section
1.132-6

De minimis fringes.

Section
1.132-7

Employer-operated eating facilities.

Section
1.132-8

Fringe benefit nondiscrimination rules.

Section
1.132-9

Qualified transportation fringes.

Section
1.133-1T

Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).