ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Computation of Taxable Income
  7. ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Checkout our iOS App for a better way to browser and research.

Section
101

Certain death benefits

Section
102

Gifts and inheritances

Section
103

Interest on State and local bonds

Section
104

Compensation for injuries or sickness

Section
105

Amounts received under accident and health plans

Section
106

Contributions by employer to accident and health plans

Section
107

Rental value of parsonages

Section
108

Income from discharge of indebtedness

Section
109

Improvements by lessee on lessor's property

Section
110

Qualified lessee construction allowances for short-term leases

Section
111

Recovery of tax benefit items

Section
112

Certain combat zone compensation of members of the Armed Forces

Section
115

Income of States, municipalities, etc.

Section
117

Qualified scholarships

Section
118

Contributions to the capital of a corporation

Section
119

Meals or lodging furnished for the convenience of the employer

Section
121

Exclusion of gain from sale of principal residence

Section
122

Certain reduced uniformed services retirement pay

Section
123

Amounts received under insurance contracts for certain living expenses

Section
125

Cafeteria plans

Section
126

Certain cost-sharing payments

Section
127

Educational assistance programs

Section
129

Dependent care assistance programs

Section
130

Certain personal injury liability assignments

Section
131

Certain foster care payments

Section
132

Certain fringe benefits

Section
134

Certain military benefits

Section
135

Income from United States savings bonds used to pay higher education tuition and fees

Section
136

Energy conservation subsidies provided by public utilities

Section
137

Adoption assistance programs

Section
138

Medicare Advantage MSA

Section
139

Disaster relief payments

Section
139A

Federal subsidies for prescription drug plans

Section
139B

Benefits provided to volunteer firefighters and emergency medical responders

Section
139D

Indian health care benefits

Section
139E

Indian general welfare benefits

Section
139F

Certain amounts received by wrongfully incarcerated individuals

Section
139G

Assignments to Alaska Native Settlement Trusts

Section
139H

Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction

Section
140

Cross references to other Acts