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- Section 103A - Repealed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- Section 113 - Repealed
- Section 114 - Repealed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- Section 116 - Repealed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- Section 120 - Repealed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- Section 124 - Repealed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- Section 128 - Repealed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- Section 133 - Repealed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