CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter B— Computation of Taxable Income
PART III— ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 101. Certain death benefits
- § 102. Gifts and inheritances
- § 103. Interest on State and local bonds
- § 103A. Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
- § 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 Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat.…
- § 114. Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]
- § 115. Income of States, municipalities, etc.
- § 116. Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250]
- § 117. Qualified scholarships
- § 118. Contributions to the capital of a corporation
- § 119. Meals or lodging furnished for the convenience of the employer
- § 120. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128…
- § 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 Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat.…
- § 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 Repealed. Pub. L. 104–188, title I, § 1602(a), Aug. 20, 1996, 110 Stat. 1833]
- § 134. Certain military benefits
- § 135. Income from United States savings bonds used to pay higher education tuition and…
- § 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…
- § 139I. Continuation coverage premium assistance
- § 139J. Certain contributions to Trump accounts
- § 139K. Scholarships for qualified elementary or secondary education expenses of…
- § 139L. Interest on loans secured by rural or agricultural real property
- § 139M. Compensation for losses or damages resulting from certain wildfires
- § 140. Cross references to other Acts
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