26 USC Subtitle A, CHAPTER 1, Subchapter B, PART III: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter B, PART III: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
Jump To: Amendments

PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Sec.
101.
Certain death payments.1

        

102.
Gifts and inheritances.
103.
Interest on State and local bonds.
[103A.
Repealed.]
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.
Repealed.]
111.
Recovery of tax benefit items.
112.
Certain combat pay of members of the Armed Forces.
[113, 114.
Repealed.]
115.
Income of States, municipalities, etc.1
[116.
Repealed.]
117.
Qualified scholarships.
118.
Contributions to the capital of a corporation.
119.
Meals or lodging furnished for convenience of employer.1
120.
Amounts received under qualified group legal services plans.
121.
One-time exclusion of gain from sale of principal residence by individual who has attained age 55.
122.
Certain reduced uniformed services retirement pay.
123.
Amounts received under insurance contracts for certain living expenses.
[124.
Repealed.]
125.
Cafeteria plans.
126.
Certain cost-sharing payments.
127.
Educational assistance programs.
[128.
Repealed.]
129.
Dependent care assistance programs.2

        

130.
Certain personal injury liability assignments.
131.
Certain foster care payments.
132.
Certain fringe benefits.
133.
Interest on certain loans used to acquire employer securities.
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.
Cross reference to other Acts.3

        

Amendments

1992- Pub. L. 102–486, title XIX, §1912(b), Oct. 24, 1992, 106 Stat. 3016 , added items 136 and 137 and struck out former item 136 "Cross references to other Acts".

1990- Pub. L. 101–508, title XI, §11801(b)(2), Nov. 5, 1990, 104 Stat. 1388–522 , struck out item 110 "Income taxes paid by lessee corporation", item 113 "Mustering-out payments for members of the Armed Forces", item 114 "Sports programs conducted for the American National Red Cross", item 124 "Qualified transportation provided by employer", and item 128 "Interest on certain savings certificates".

1988- Pub. L. 100–647, title I, §1013(a)(37), title VI, §6009(c)(4), Nov. 10, 1988, 102 Stat. 3544 , 3690, substituted "Interest on State and local bonds" for "Interest on certain governmental obligations" in item 103, struck out item 103A "Mortgage subsidy bonds", added item 135 and redesignated former item 135 "Cross references to other Acts" as item 136.

1986- Pub. L. 99–514, title I, §123(b)(4), title VI, §612(b)(8), title XI, §1168(b), Oct. 22, 1986, 100 Stat. 2113 , 2251, 2512, struck out item 116 "Partial exclusion of dividends received by individuals", substituted in item 117 "Qualified scholarships" for "Scholarships and fellowship grants", added item 134, and redesignated former item 134 as 135.

1984- Pub. L. 98–369, div. A, title I, §171(b), title V, §§531(a)(2), 543(b), July 18, 1984, 98 Stat. 699 , 881, 892, substituted "Recovery of tax benefit items" for "Recovery of bad debts, prior taxes, and delinquency amounts" in item 111, added items 132 (relating to certain fringe benefits) and 133 (relating to interest on certain loans used to acquire employer securities), and redesignated former item 132 (relating to cross references to other Acts) as item 134.

Pub. L. 98–369, div. A, title I, §16(a), July 18, 1984, 98 Stat. 505 , repealed an amendment made by Pub. L. 97–34, §302(c). See 1981 Amendment note below.

1983- Pub. L. 97–473, title I, §101(b)(2), Jan. 14, 1983, 96 Stat. 2606 , purported to strike out the item relating to section 130, and added items 130 (relating to certain personal injury liability assignments) and 131 (relating to cross references to other Acts).

Pub. L. 97–473, title I, §102(b), Jan. 14, 1983, 96 Stat. 2607 , struck out item 131 (relating to cross references to other Acts) and added items 131 (relating to certain foster care payments) and 132 (relating to cross references to other Acts).

1981- Pub. L. 97–34, title III, §§301(b)(1), 302(c)(1), (d)(1), Aug. 13, 1981, 95 Stat. 270 , 272, 274, effective with regard to taxable years beginning after Sept. 30, 1981, redesignated item 128 "Cross References to other Acts" as 129 and added item 128 "Interest on certain savings certificates" and, section 302(c)(1), with regard to taxable years beginning after Dec. 31, 1984, provided that "Partial exclusion of interest" is substituted for "Interest on certain savings certificates" in item 128. Section 16(a) of Pub. L. 98–369, repealed section 302(c) of Pub. L. 97–34, and provided that this title shall be applied and administered as if section 302(c), and the amendments made by section 302(c), had not been enacted.

1980- Pub. L. 96–499, title XI, §1102(b), Dec. 5, 1980, 94 Stat. 2669 , added item 103A.

Pub. L. 96–223, title IV, §404(b)(1), Apr. 2, 1980, 94 Stat. 306 , inserted "and interest" after "dividends" in item 116.

1978- Pub. L. 95–618, title II, §242(b), Nov. 9, 1978, 92 Stat. 3194 , redesignated former item 124 as 125 and added item 124.

Pub. L. 95–600, title I, §§134(b), 164(c), title IV, §404(c)(3), title V, §543(b), Nov. 6, 1978, 92 Stat. 2785 , 2814, 2870, 2890, in item 121 substituted "One-time exclusion of gain from sale of principal residence by individual who has attained age 55" for "Gain from sale of exchange of residence of individual who has attained age 65", redesignated former item 124 as 128, and added items 125 to 127.

1976- Pub. L. 94–455, title XXI, §2134(c), Oct. 4, 1976, 90 Stat. 1928 , added item 120.

1969- Pub. L. 91–172, title IX, §901(b), Dec. 30, 1969, 83 Stat. 709 , redesignated former item 123 as 124, and added item 123.

1966- Pub. L. 89–365, §1(a)(2), Mar. 8, 1966, 80 Stat. 32 , redesignated former item 122 as 123, and added item 122.

1964- Pub. L. 88–272, title II, §206(b)(2), Feb. 26, 1964, 78 Stat. 40 , redesignated former item 121 as 122, and added item 121.

1958- Pub. L. 85–866, title I, §3(b), Sept. 2, 1958, 72 Stat. 1607 , struck out item 120 "Statutory subsistence allowance received by police".

Part Referred to in Other Sections

This part is referred to in section 61 of this title.

1 So in original. Does not conform to section catchline.

2 Editorially supplied. Section 129 added by Pub. L. 97–34 without corresponding amendment of part analysis.

3 So in original. Does not conform to section catchline.