Structure US Code
Title 26— INTERNAL REVENUE CODE
CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter B— Computation of Taxable Income
PART III— ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 103. Interest on State and local bonds
§ 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
§ 115. Income of States, municipalities, etc.
§ 118. Contributions to the capital of a corporation
§ 119. Meals or lodging furnished for the convenience of the employer
§ 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
§ 126. Certain cost-sharing payments
§ 127. Educational assistance programs
§ 129. Dependent care assistance programs
§ 130. Certain personal injury liability assignments
§ 131. Certain foster care payments
§ 132. Certain fringe benefits
§ 134. Certain military benefits
§ 135. Income from United States savings bonds used to pay higher education tuition and fees
§ 136. Energy conservation subsidies provided by public utilities
§ 137. Adoption assistance programs
§ 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