Items Specifically Excluded From Gross Income

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Items Specifically Excluded From Gross Income

Sections

• 1.101-1
  § 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
• 1.101-2
  § 1.101-2 Employees' death benefits.
• 1.101-3
  § 1.101-3 Interest payments.
• 1.101-4
  § 1.101-4 Payment of life insurance proceeds at a date later than death.
• 1.101-5
  § 1.101-5 [Reserved]
• 1.101-6
  § 1.101-6 Effective date.
• 1.101-7
  § 1.101-7 Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
• 1.102-1
  § 1.102-1 Gifts and inheritances.
• 1.103-1
  § 1.103-1 Interest upon obligations of a State, territory, etc.
• 1.103-2 - 1.103-6
  §§ 1.103-2-1.103-6 [Reserved]
• 1.103-7
  § 1.103-7 Industrial development bonds.
• 1.103-8
  § 1.103-8 Interest on bonds to finance certain exempt facilities.
• 1.103-9
  § 1.103-9 Interest on bonds to finance industrial parks.
• 1.103-10
  § 1.103-10 Exemption for certain small issues of industrial development bonds.
• 1.103-11
  § 1.103-11 Bonds held by substantial users.
• 1.103-16
  § 1.103-16 Obligations of certain volunteer fire departments.
• 1.103A-2
  § 1.103A-2 Qualified mortgage bond.
• 1.104-1
  § 1.104-1 Compensation for injuries or sickness.
• 1.105-1
  § 1.105-1 Amounts attributable to employer contributions.
• 1.105-2
  § 1.105-2 Amounts expended for medical care.
• 1.105-3
  § 1.105-3 Payments unrelated to absence from work.
• 1.105-5
  § 1.105-5 Accident and health plans.
• 1.105-11
  § 1.105-11 Self-insured medical reimbursement plan.
• 1.106-1
  § 1.106-1 Contributions by employer to accident and health plans.
• 1.107-1
  § 1.107-1 Rental value of parsonages.
• 1.108-1
  § 1.108-1 [Reserved]
• 1.108-2
  § 1.108-2 Acquisition of indebtedness by a person related to the debtor.
• 1.108-3
  § 1.108-3 Intercompany losses and deductions.
• 1.108-4
  § 1.108-4 Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
• 1.108-5
  § 1.108-5 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
• 1.108-6
  § 1.108-6 Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
• 1.108-7
  § 1.108-7 Reduction of attributes.
• 1.108-8
  § 1.108-8 Indebtedness satisfied by partnership interest.
• 1.108-9
  § 1.108-9 Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.
• 1.108(c)-1T
  § 1.108(c)-1T [Reserved]
• 1.108(i)-0
  § 1.108(i)-0 Definitions and effective/applicability dates.
• 1.108(i)-1
  § 1.108(i)-1 Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
• 1.108(i)-2
  § 1.108(i)-2 Application of section 108(i) to partnerships and S corporations.
• 1.108(i)-3
  § 1.108(i)-3 Rules for the deduction of OID.
• 1.109-1
  § 1.109-1 Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
• 1.110-1
  § 1.110-1 Qualified lessee construction allowances.
• 1.111-1
  § 1.111-1 Recovery of certain items previously deducted or credited.
• 1.112-1
  § 1.112-1 Combat zone compensation of members of the Armed Forces.
• 1.113-1
  § 1.113-1 Mustering-out payments for members of the Armed Forces.
• 1.117-1
  § 1.117-1 Exclusion of amounts received as a scholarship or fellowship grant.
• 1.117-2
  § 1.117-2 Limitations.
• 1.117-3
  § 1.117-3 Definitions.
• 1.117-4
  § 1.117-4 Items not considered as scholarships or fellowship grants.
• 1.117-5
  § 1.117-5 Federal grants requiring future service as a Federal employee.
• 1.118-1
  § 1.118-1 Contributions to the capital of a corporation.
• 1.118-2
  § 1.118-2 Contribution in aid of construction.
• 1.119-1
  § 1.119-1 Meals and lodging furnished for the convenience of the employer.
• 1.120-1
  § 1.120-1 Statutory subsistence allowance received by police.
• 1.120-3
  § 1.120-3 Notice of application for recognition of status of qualified group legal services plan.
• 1.121-1
  § 1.121-1 Exclusion of gain from sale or exchange of a principal residence.
• 1.121-2
  § 1.121-2 Limitations.
• 1.121-3
  § 1.121-3 Reduced maximum exclusion for taxpayers failing to meet certain requirements.
• 1.121-4
  § 1.121-4 Special rules.
• 1.121-5
  § 1.121-5 Suspension of 5-year period for certain members of the uniformed services and Foreign Service.
• 1.122-1
  § 1.122-1 Applicable rules relating to certain reduced uniformed services retirement pay.
• 1.123-1
  § 1.123-1 Exclusion of insurance proceeds for reimbursement of certain living expenses.
• 1.125-3
  § 1.125-3 Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
• 1.125-4
  § 1.125-4 Permitted election changes.
• 1.127-1
  § 1.127-1 Amounts received under a qualified educational assistance program.
• 1.127-2
  § 1.127-2 Qualified educational assistance program.
• 1.132-0
  § 1.132-0 Outline of regulations under section 132.
• 1.132-1
  § 1.132-1 Exclusion from gross income for certain fringe benefits.
• 1.132-2
  § 1.132-2 No-additional-cost services.
• 1.132-3
  § 1.132-3 Qualified employee discounts.
• 1.132-4
  § 1.132-4 Line of business limitation.
• 1.132-5
  § 1.132-5 Working condition fringes.
• 1.132-6
  § 1.132-6 De minimis fringes.
• 1.132-7
  § 1.132-7 Employer-operated eating facilities.
• 1.132-8
  § 1.132-8 Fringe benefit nondiscrimination rules.
• 1.132-9
  § 1.132-9 Qualified transportation fringes.
• 1.133-1T
  § 1.133-1T Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).
• 1.139E-0
  § 1.139E-0 Table of contents.
• 1.139E-1
  § 1.139E-1 Tribal general welfare benefits.
• 1.139E-2
  § 1.139E-2 Alaska Native regional or village corporations.