---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schB/ptIII"
level: "part"
label: "Part III"
heading: "Items Specifically Excluded from Gross Income"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schB-ptIII"
sections_count: 53
---

# Part III — Items Specifically Excluded from Gross Income

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter B — Computation of Taxable Income

## Sections

- [§101. Certain death benefits](/usc/26/101.md)
- [§102. Gifts and inheritances](/usc/26/102.md)
- [§103. Interest on State and local bonds](/usc/26/103.md)
- [§103A. Repealed.](/usc/26/103A.md)
- [§104. Compensation for injuries or sickness](/usc/26/104.md)
- [§105. Amounts received under accident and health plans](/usc/26/105.md)
- [§106. Contributions by employer to accident and health plans](/usc/26/106.md)
- [§107. Rental value of parsonages](/usc/26/107.md)
- [§108. Income from discharge of indebtedness](/usc/26/108.md)
- [§109. Improvements by lessee on lessor’s property](/usc/26/109.md)
- [§110. Qualified lessee construction allowances for short-term leases](/usc/26/110.md)
- [§111. Recovery of tax benefit items](/usc/26/111.md)
- [§112. Certain combat zone compensation of members of the Armed Forces](/usc/26/112.md)
- [§113. Repealed.](/usc/26/113.md)
- [§114. Repealed.](/usc/26/114.md)
- [§115. Income of States, municipalities, etc.](/usc/26/115.md)
- [§116. Repealed.](/usc/26/116.md)
- [§117. Qualified scholarships](/usc/26/117.md)
- [§118. Contributions to the capital of a corporation](/usc/26/118.md)
- [§119. Meals or lodging furnished for the convenience of the employer](/usc/26/119.md)
- [§120. Repealed.](/usc/26/120.md)
- [§121. Exclusion of gain from sale of principal residence](/usc/26/121.md)
- [§122. Certain reduced uniformed services retirement pay](/usc/26/122.md)
- [§123. Amounts received under insurance contracts for certain living expenses](/usc/26/123.md)
- [§124. Repealed.](/usc/26/124.md)
- [§125. Cafeteria plans](/usc/26/125.md)
- [§126. Certain cost-sharing payments](/usc/26/126.md)
- [§127. Educational assistance programs](/usc/26/127.md)
- [§128. Employer contributions to Trump accounts](/usc/26/128.md)
- [§129. Dependent care assistance programs](/usc/26/129.md)
- [§130. Certain personal injury liability assignments](/usc/26/130.md)
- [§131. Certain foster care payments](/usc/26/131.md)
- [§132. Certain fringe benefits](/usc/26/132.md)
- [§133. Repealed.](/usc/26/133.md)
- [§134. Certain military benefits](/usc/26/134.md)
- [§135. Income from United States savings bonds used to pay higher education tuition and fees](/usc/26/135.md)
- [§136. Energy conservation subsidies provided by public utilities](/usc/26/136.md)
- [§137. Adoption assistance programs](/usc/26/137.md)
- [§138. Medicare Advantage MSA](/usc/26/138.md)
- [§139. Disaster relief payments](/usc/26/139.md)
- [§139A. Federal subsidies for prescription drug plans](/usc/26/139A.md)
- [§139B. Benefits provided to volunteer firefighters and emergency medical responders](/usc/26/139B.md)
- [§139C. Certain disability-related first responder retirement payments](/usc/26/139C.md)
- [§139D. Indian health care benefits](/usc/26/139D.md)
- [§139E. Indian general welfare benefits](/usc/26/139E.md)
- [§139F. Certain amounts received by wrongfully incarcerated individuals](/usc/26/139F.md)
- [§139G. Assignments to Alaska Native Settlement Trusts](/usc/26/139G.md)
- [§139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction](/usc/26/139H.md)
- [§139I. Continuation coverage premium assistance](/usc/26/139I.md)
- [§139J. Certain contributions to Trump accounts](/usc/26/139J.md)
- [§139K. Scholarships for qualified elementary or secondary education expenses of eligible students](/usc/26/139K.md)
- [§139L. Interest on loans secured by rural or agricultural real property](/usc/26/139L.md)
- [§140. Cross references to other Acts](/usc/26/140.md)