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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART III

PART III—ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

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  • § 101. Certain death benefits
  • § 102. Gifts and inheritances
  • § 103. Interest on State and local bonds
  • [§ 103A. Repealed.]
  • § 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 Repealed.]
  • [§ 114. Repealed.]
  • § 115. Income of States, municipalities, etc.
  • [§ 116. Repealed.]
  • § 117. Qualified scholarships
  • § 118. Contributions to the capital of a corporation
  • § 119. Meals or lodging furnished for the convenience of the employer
  • § 120. Amounts received under qualified group legal services plans
  • § 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 Repealed.]
  • § 125. Cafeteria plans
  • § 126. Certain cost-sharing payments
  • § 127. Educational assistance programs
  • [§ 128. Repealed.]
  • § 129. Dependent care assistance programs
  • § 130. Certain personal injury liability assignments
  • § 131. Certain foster care payments
  • § 132. Certain fringe benefits
  • [§ 133. Repealed.]
  • § 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
  • § 140. Cross references to other Acts
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    Notes
    24 Pending Update(s)
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