ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
- Section 1.101-1 - Exclusion from gross income of proceeds of life insurance contracts payable by reason of death
- Section 1.101-2 - Employees' death benefits
- Section 1.101-3 - Interest payments
- Section 1.101-4 - Payment of life insurance proceeds at a date later than death
- Section 1.101-5 - Reserved
- Section 1.101-6 - Effective date
- Section 1.101-7 - Mortality table used to determine exclusion for deferred payments of life insurance proceeds
- Section 1.102-1 - Gifts and inheritances
- Section 1.103-1 - Interest upon obligations of a State, territory, etc
- Section 1.103-2 - 1.103-6 - Reserved
- Section 1.103-7 - Industrial development bonds
- Section 1.103-8 - Interest on bonds to finance certain exempt facilities
- Section 1.103-9 - Interest on bonds to finance industrial parks
- Section 1.103-10 - Exemption for certain small issues of industrial development bonds
- Section 1.103-11 - Bonds held by substantial users
- Section 1.103-16 - Obligations of certain volunteer fire departments
- Section 1.103A-2 - Qualified mortgage bond
- Section 1.104-1 - Compensation for injuries or sickness
- Section 1.105-1 - Amounts attributable to employer contributions
- Section 1.105-2 - Amounts expended for medical care
- Section 1.105-3 - Payments unrelated to absence from work
- Section 1.105-5 - Accident and health plans
- Section 1.105-11 - Self-insured medical reimbursement plan
- Section 1.106-1 - Contributions by employer to accident and health plans
- Section 1.107-1 - Rental value of parsonages
- Section 1.108-1 - Reserved
- Section 1.108-2 - Acquisition of indebtedness by a person related to the debtor
- Section 1.108-3 - Intercompany losses and deductions
- Section 1.108-4 - Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code
- Section 1.108-5 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993
- Section 1.108-6 - Limitations on the exclusion of income from the discharge of qualified real property business indebtedness
- Section 1.108-7 - Reduction of attributes
- Section 1.108-8 - Indebtedness satisfied by partnership interest
- Section 1.108-9 - Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities
- Section 1.109-1 - Exclusion from gross income of lessor of real property of value of improvements erected by lessee
- Section 1.110-1 - Qualified lessee construction allowances
- Section 1.111-1 - Recovery of certain items previously deducted or credited
- Section 1.112-1 - Combat zone compensation of members of the Armed Forces
- Section 1.113-1 - Mustering-out payments for members of the Armed Forces
- Section 1.117-1 - Exclusion of amounts received as a scholarship or fellowship grant
- Section 1.117-2 - Limitations
- Section 1.117-3 - Definitions
- Section 1.117-4 - Items not considered as scholarships or fellowship grants
- Section 1.117-5 - Federal grants requiring future service as a Federal employee
- Section 1.118-1 - Contributions to the capital of a corporation
- Section 1.118-2 - Contribution in aid of construction
- Section 1.119-1 - Meals and lodging furnished for the convenience of the employer
- Section 1.120-1 - Statutory subsistence allowance received by police
- Section 1.120-3 - Notice of application for recognition of status of qualified group legal services plan
- Section 1.121-1 - Exclusion of gain from sale or exchange of a principal residence
- Section 1.121-2 - Limitations
- Section 1.121-3 - Reduced maximum exclusion for taxpayers failing to meet certain requirements
- Section 1.121-4 - Special rules
- Section 1.121-5 - Suspension of 5-year period for certain members of the uniformed services and Foreign Service
- Section 1.122-1 - Applicable rules relating to certain reduced uniformed services retirement pay
- Section 1.123-1 - Exclusion of insurance proceeds for reimbursement of certain living expenses
- Section 1.125-3 - Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans
- Section 1.125-4 - Permitted election changes
- Section 1.127-1 - Amounts received under a qualified educational assistance program
- Section 1.127-2 - Qualified educational assistance program
- Section 1.132-0 - Outline of regulations under section 132
- Section 1.132-1 - Exclusion from gross income for certain fringe benefits
- Section 1.132-2 - No-additional-cost services
- Section 1.132-3 - Qualified employee discounts
- Section 1.132-4 - Line of business limitation
- Section 1.132-5 - Working condition fringes
- Section 1.132-6 - De minimis fringes
- Section 1.132-7 - Employer-operated eating facilities
- Section 1.132-8 - Fringe benefit nondiscrimination rules
- Section 1.132-9 - Qualified transportation fringes
- Section 1.133-1T - Questions and answers relating to interest on certain loans used to acquire employer securities (temporary)
- Section 1.141-0 - Table of contents
- Section 1.108(i)-0 - Definitions and effective/applicability dates
- Section 1.108(i)-1 - Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations
- Section 1.108(i)-2 - Application of section 108(i) to partnerships and S corporations
- Section 1.108(i)-3 - Rules for the deduction of OID
- Section 1.108(c)-1T - Reserved