Part III — Items Specifically Excluded from Gross Income
- §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- §103A Repealed.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- §113 Repealed.
- §114 Repealed.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- §116 Repealed.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- §120 Repealed.
- §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- §124 Repealed.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 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- §133 Repealed.
- §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
- §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
- §140 Cross references to other Acts