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

Internal Revenue Code, § 101. Certain Death Benefits

Internal Revenue Code, § 102. Gifts And Inheritances

Internal Revenue Code, § 103. Interest On State And Local Bonds

Internal Revenue Code, § 103A. Mortgage Subsidy Bonds [Repealed]

Internal Revenue Code, § 104. Compensation For Injuries Or Sickness

Internal Revenue Code, § 105. Amounts Received Under Accident And Health Plans

Internal Revenue Code, § 106. Contributions By Employer To Accident And Health Plans

Internal Revenue Code, § 107. Rental Value Of Parsonages

Internal Revenue Code, § 108. Income From Discharge Of Indebtedness

Internal Revenue Code, § 109. Improvements By Lessee On Lessor's Property

Internal Revenue Code, § 110. Qualified Lessee Construction Allowances For Short-Term Leases

Internal Revenue Code, § 111. Recovery Of Tax Benefit Items

Internal Revenue Code, § 112. Certain Combat Zone Compensation Of Members Of The Armed Forces

Internal Revenue Code, § 113. Mustering-Out Payments For Members Of The Armed Forces [Repealed]

Internal Revenue Code, § 114. Extraterritorial Income [Repealed]

Internal Revenue Code, § 115. Income Of States, Municipalities, Etc.

Internal Revenue Code, § 117. Qualified Scholarships

Internal Revenue Code, § 118. Contributions To The Capital Of A Corporation

Internal Revenue Code, § 119. Meals Or Lodging Furnished For The Convenience Of The Employer

Internal Revenue Code, § 120. Amounts Received Under Qualified Group Legal Services Plans [Repealed]

Internal Revenue Code, § 121. Exclusion Of Gain From Sale Of Principal Residence

Internal Revenue Code, § 122. Certain Reduced Uniformed Services Retirement Pay

Internal Revenue Code, § 123. Amounts Received Under Insurance Contracts For Certain Living Expenses

Internal Revenue Code, § 124. Qualified Transportation Provided By Employer [Repealed]

Internal Revenue Code, § 125. Cafeteria Plans

Internal Revenue Code, § 126. Certain Cost-Sharing Payments

Internal Revenue Code, § 127. Educational Assistance Programs

Internal Revenue Code, § 128. Interest On Certain Savings Certificates [Repealed]

Internal Revenue Code, § 129. Dependent Care Assistance Programs

Internal Revenue Code, § 130. Certain Personal Injury Liability Assignments

Internal Revenue Code, § 131. Certain Foster Care Payments

Internal Revenue Code, § 132. Certain Fringe Benefits

Internal Revenue Code, § 133. Interest On Certain Loans Used To Acquire Employer Securities [Repealed]

Internal Revenue Code, § 134. Certain Military Benefits

Internal Revenue Code, § 135. Income From United States Savings Bonds Used To Pay Higher Education Tuition And Fees

Internal Revenue Code, § 136. Energy Conservation Subsidies Provided By Public Utilities

Internal Revenue Code, § 137. Adoption Assistance Programs

Internal Revenue Code, § 138. Medicare Advantage MSA

Internal Revenue Code, § 139. Disaster Relief Payments

Internal Revenue Code, § 139A. Federal Subsidies For Prescription Drug Plans

Internal Revenue Code, § 139B. Benefits Provided To Volunteer Firefighters And Emergency Medical Responders

Internal Revenue Code, § 139C. COBRA Premium Assistance [Repealed]

Internal Revenue Code, § 139E. Indian General Welfare Benefits

Internal Revenue Code, § 139F. Certain Amounts Received By Wrongfully Incarcerated Individuals

Internal Revenue Code, § 139G. Assignments To Alaska Native Settlement Trusts

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

Internal Revenue Code, § 140. Cross References To Other Acts