US Codex
U.S.C.
Notes

§104. Compensation for injuries or sickness — Inbound Citations

26 U.S.C. § 104

Cited by 18 provisions in release 119-102.

Citations to 26 U.S.C. § 104 as a whole

  • 22 U.S.C. § 2680b(g)
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    (g) For purposes of section 104 of title 26, amounts paid pursuant to this section shall be treated as amounts described in subsection (a)(5) of such section.
  • 26 U.S.C. § 105(e)
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    (e) For purposes of this section and section 104—
    (1) amounts received under an accident or health plan for employees, and
    (2) amounts received from a sickness and disability fund for employees maintained under the law of a State or the District of Columbia,
    shall be treated as amounts received through accident or health insurance.
  • 26 U.S.C. § 198(d)(2)
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    (2) Such term shall not include any substance with respect to which a removal or remedial action is not permitted under section 104 of such Act by reason of subsection (a)(3) thereof.
  • 26 U.S.C. § 414(y)(1)(A)(ii)
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    (ii) the amendments to such section 104 by section 202(b) of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010; and
  • 26 U.S.C. § 3121(b)(5)(B)(i)(V)
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    (V) if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 104(e)(2) of the Indian Self-Determination Act applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or
  • 26 U.S.C. § 7701(a)(20)
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    (20) For the purpose of applying the provisions of section 79 with respect to group-term life insurance purchased for employees, for the purpose of applying the provisions of sections 104, 105, and 106 with respect to accident and health insurance or accident and health plans, and for the purpose of applying the provisions of subtitle A with respect to contributions to or under a stock bonus, pension, profit-sharing, or annuity plan, and with respect to distributions under such a plan, or by a trust forming part of such a plan, and for purposes of applying section 125 with respect to cafeteria plans, the term “employee” shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21.
  • 26 U.S.C. § 9833
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    The Secretary, consistent with section 104 of the Health Care Portability and Accountability Act of 1996, may promulgate such regulations as may be necessary or appropriate to carry out the provisions of this chapter. The Secretary may promulgate any interim final rules as the Secretary determines are appropriate to carry out this chapter.

Citations to §104(a)(1)

Citations to §104(a)(2)

Citations to §104(a)(3)

Citations to §104(a)(4)

  • 26 U.S.C. § 22(c)(3)(A)
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    (A) The reduction under this paragraph is an amount equal to the sum of the amounts received by the individual (or, in the case of a joint return, by either spouse) as a pension or annuity or as a disability benefit—
    (i) which is excluded from gross income and payable under—
    (I) title II of the Social Security Act,
    (II) the Railroad Retirement Act of 1974, or
    (III) a law administered by the Department of Veterans Affairs, or
    (ii) which is excluded from gross income under any provision of law not contained in this title.
    No reduction shall be made under clause (i)(III) for any amount described in section 104(a)(4).

Citations to §104(a)(5)