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  • Sec.  101. Certain death payments.1
  • Sec.  102. Gifts and inheritances.
  • Sec.  103. Interest on State and local bonds.
  • Sec.  103A. Repealed.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. Repealed.
  • Sec.  114. Extraterritorial income.
  • Sec.  115. Income of States, municipalities, etc.1
  • Sec.  116. Repealed.
  • Sec.  117. Qualified scholarships.
  • Sec.  118. Contributions to the capital of a corporation.
  • Sec.  119. Meals or lodging furnished for convenience of employer.1
  • Sec.  120. Amounts received under qualified group legal services plans.
  • 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. Repealed.
  • Sec.  125. Cafeteria plans.
  • Sec.  126. Certain cost-sharing payments.
  • Sec.  127. Educational assistance programs.
  • Sec.  128. Repealed.
  • Sec.  129. Dependent care assistance programs.2
  • Sec.  130. Certain personal injury liability assignments.
  • Sec.  131. Certain foster care payments.
  • Sec.  132. Certain fringe benefits.
  • Sec.  133. Repealed.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+Choice MSA.
  • Sec.  139. Cross references to other Acts.

Footnote(s):

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.

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(Last updated May 8, 2002)