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Comprehensive Tax Research. Practitioner to Practitioner. ®

Part III — Items Specifically Excluded From Gross Income (Sections 101 to 140)

Sec. 101. Certain Death Benefits

Sec. 102. Gifts And Inheritances

Sec. 103. Interest On State And Local Bonds

Sec. 103A. Mortgage Subsidy Bonds [Repealed]

Sec. 104. Compensation For Injuries Or Sickness

Sec. 105. Amounts Received Under Accident And Health Plans

Sec. 106. Contributions By Employer To Accident And Health Plans

Sec. 107. Rental Value Of Parsonages

Sec. 108. Income From Discharge Of Indebtedness

Sec. 109. Improvements By Lessee On Lessor's Property

Sec. 110. Qualified Lessee Construction Allowances For Short-Term Leases

Sec. 111. Recovery Of Tax Benefit Items

Sec. 112. Certain Combat Zone Compensation Of Members Of The Armed Forces

Sec. 113. Mustering-Out Payments For Members Of The Armed Forces [Repealed]

Sec. 114. Extraterritorial Income [Repealed]

Sec. 115. Income Of States, Municipalities, Etc.

Sec. 117. Qualified Scholarships

Sec. 118. Contributions To The Capital Of A Corporation

Sec. 119. Meals Or Lodging Furnished For The Convenience Of The Employer

Sec. 120. Amounts Received Under Qualified Group Legal Services Plans [Repealed]

Sec. 121. Exclusion Of Gain From Sale Of Principal Residence

Sec. 122. Certain Reduced Uniformed Services Retirement Pay

Sec. 123. Amounts Received Under Insurance Contracts For Certain Living Expenses

Sec. 124. Qualified Transportation Provided By Employer [Repealed]

Sec. 125. Cafeteria Plans

Sec. 126. Certain Cost-Sharing Payments

Sec. 127. Educational Assistance Programs

Sec. 128. Interest On Certain Savings Certificates [Repealed]

Sec. 129. Dependent Care Assistance Programs

Sec. 130. Certain Personal Injury Liability Assignments

Sec. 131. Certain Foster Care Payments

Sec. 132. Certain Fringe Benefits

Sec. 133. Interest On Certain Loans Used To Acquire Employer Securities [Repealed]

Sec. 134. Certain Military Benefits

Sec. 135. Income From United States Savings Bonds Used To Pay Higher Education Tuition And Fees

Sec. 136. Energy Conservation Subsidies Provided By Public Utilities

Sec. 137. Adoption Assistance Programs

Sec. 138. Medicare Advantage MSA

Sec. 139. Disaster Relief Payments

Sec. 139A. Federal Subsidies For Prescription Drug Plans

Sec. 139B. Benefits Provided To Volunteer Firefighters And Emergency Medical Responders

Sec. 139C. COBRA Premium Assistance [Repealed]

Sec. 139D. Indian Health Care Benefits

Sec. 139E. Indian General Welfare Benefits

Sec. 139F. Certain Amounts Received By Wrongfully Incarcerated Individuals

Sec. 139G. Assignments To Alaska Native Settlement Trusts

Sec. 139H. Interest Received In Action To Recover Property Seized By The Internal Revenue Service Based On Structuring Transaction

Sec. 140. Cross References To Other Acts