Items Specifically Excluded From Gross Income
- § 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death
- § 1.101-2 Employees' death benefits
- § 1.101-3 Interest payments
- § 1.101-4 Payment of life insurance proceeds at a date later than death
- § 1.101-5 [Reserved]
- § 1.101-6 Effective date
- § 1.101-7 Mortality table used to determine exclusion for deferred payments of life insurance proceeds
- § 1.102-1 Gifts and inheritances
- § 1.103-1 Interest upon obligations of a State, territory, etc
- §§ 1.103-2--1.103-6 [Reserved]
- § 1.103-7 Industrial development bonds
- § 1.103-8 Interest on bonds to finance certain exempt facilities
- § 1.103-9 Interest on bonds to finance industrial parks
- § 1.103-10 Exemption for certain small issues of industrial development bonds
- § 1.103-11 Bonds held by substantial users
- § 1.103-16 Obligations of certain volunteer fire departments
- § 1.103A-2 Qualified mortgage bond
- § 1.104-1 Compensation for injuries or sickness
- § 1.105-1 Amounts attributable to employer contributions
- § 1.105-2 Amounts expended for medical care
- § 1.105-3 Payments unrelated to absence from work
- § 1.105-5 Accident and health plans
- § 1.105-11 Self-insured medical reimbursement plan
- § 1.106-1 Contributions by employer to accident and health plans
- § 1.107-1 Rental value of parsonages
- § 1.108-1 [Reserved]
- § 1.108-2 Acquisition of indebtedness by a person related to the debtor
- § 1.108-3 Intercompany losses and deductions
- § 1.108-4 Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code
- § 1.108-5 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993
- § 1.108-6 Limitations on the exclusion of income from the discharge of qualified real property business indebtedness
- § 1.108-7 Reduction of attributes
- § 1.108-8 Indebtedness satisfied by partnership interest
- § 1.108-9 Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities
- § 1.108(c)-1T [Reserved]
- § 1.108(i)-0 Definitions and effective/applicability dates
- § 1.108(i)-1 Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations
- § 1.108(i)-2 Application of section 108(i) to partnerships and S corporations
- § 1.108(i)-3 Rules for the deduction of OID
- § 1.109-1 Exclusion from gross income of lessor of real property of value of improvements erected by lessee
- § 1.110-1 Qualified lessee construction allowances
- § 1.111-1 Recovery of certain items previously deducted or credited
- § 1.112-1 Combat zone compensation of members of the Armed Forces
- § 1.113-1 Mustering-out payments for members of the Armed Forces
- § 1.117-1 Exclusion of amounts received as a scholarship or fellowship grant
- § 1.117-2 Limitations
- § 1.117-3 Definitions
- § 1.117-4 Items not considered as scholarships or fellowship grants
- § 1.117-5 Federal grants requiring future service as a Federal employee
- § 1.118-1 Contributions to the capital of a corporation
- § 1.118-2 Contribution in aid of construction
- § 1.119-1 Meals and lodging furnished for the convenience of the employer
- § 1.120-1 Statutory subsistence allowance received by police
- § 1.120-3 Notice of application for recognition of status of qualified group legal services plan
- § 1.121-1 Exclusion of gain from sale or exchange of a principal residence
- § 1.121-2 Limitations
- § 1.121-3 Reduced maximum exclusion for taxpayers failing to meet certain requirements
- § 1.121-4 Special rules
- § 1.121-5 Suspension of 5-year period for certain members of the uniformed services and Foreign Service
- § 1.122-1 Applicable rules relating to certain reduced uniformed services retirement pay
- § 1.123-1 Exclusion of insurance proceeds for reimbursement of certain living expenses
- § 1.125-3 Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans
- § 1.125-4 Permitted election changes
- § 1.127-1 Amounts received under a qualified educational assistance program
- § 1.127-2 Qualified educational assistance program
- § 1.132-0 Outline of regulations under section 132
- § 1.132-1 Exclusion from gross income for certain fringe benefits
- § 1.132-2 No-additional-cost services
- § 1.132-3 Qualified employee discounts
- § 1.132-4 Line of business limitation
- § 1.132-5 Working condition fringes
- § 1.132-6 De minimis fringes
- § 1.132-7 Employer-operated eating facilities
- § 1.132-8 Fringe benefit nondiscrimination rules
- § 1.132-9 Qualified transportation fringes
- § 1.133-1T Questions and answers relating to interest on certain loans used to acquire employer securities (temporary)