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Title 26

Displaying title 26, up to date as of 8/17/2026. Title 26 was last amended 8/10/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. Items Specifically Excluded From Gross Income   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Items Specifically Excluded From Gross Income1.101-1 – 1.139E-2
§ 1.101-1Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
§ 1.101-2Employees' death benefits.
§ 1.101-3Interest payments.
§ 1.101-4Payment of life insurance proceeds at a date later than death.
§ 1.101-5 [Reserved]
§ 1.101-6Applicability date.
§ 1.101-7Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
§ 1.102-1Gifts and inheritances.
§ 1.103-1Interest upon obligations of a State, territory, etc.
§§ 1.103-2-1.103-6 [Reserved]
§ 1.103-7Industrial development bonds.
§ 1.103-8Interest on bonds to finance certain exempt facilities.
§ 1.103-9Interest on bonds to finance industrial parks.
§ 1.103-10Exemption for certain small issues of industrial development bonds.
§ 1.103-11Bonds held by substantial users.
§ 1.103-16Obligations of certain volunteer fire departments.
§ 1.103A-2Qualified mortgage bond.
§ 1.104-1Compensation for injuries or sickness.
§ 1.105-1Amounts attributable to employer contributions.
§ 1.105-2Amounts expended for medical care.
§ 1.105-3Payments unrelated to absence from work.
§ 1.105-5Accident and health plans.
§ 1.105-11Self-insured medical reimbursement plan.
§ 1.106-1Contributions by employer to accident and health plans.
§ 1.107-1Rental value of parsonages.
§ 1.108-1 [Reserved]
§ 1.108-2Acquisition of indebtedness by a person related to the debtor.
§ 1.108-3Intercompany losses and deductions.
§ 1.108-4Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
§ 1.108-5Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
§ 1.108-6Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
§ 1.108-7Reduction of attributes.
§ 1.108-8Indebtedness satisfied by partnership interest.
§ 1.108-9Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.
§ 1.108(c)-1T [Reserved]
§ 1.108(i)-0Definitions and effective/applicability dates.
§ 1.108(i)-1Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
§ 1.108(i)-2Application of section 108(i) to partnerships and S corporations.
§ 1.108(i)-3Rules for the deduction of OID.
§ 1.109-1Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
§ 1.110-1Qualified lessee construction allowances.
§ 1.111-1Recovery of certain items previously deducted or credited.
§ 1.112-1Combat zone compensation of members of the Armed Forces.
§ 1.113-1Mustering-out payments for members of the Armed Forces.
§ 1.117-1Exclusion of amounts received as a scholarship or fellowship grant.
§ 1.117-2Limitations.
§ 1.117-3Definitions.
§ 1.117-4Items not considered as scholarships or fellowship grants.
§ 1.117-5Federal grants requiring future service as a Federal employee.
§ 1.118-1Contributions to the capital of a corporation.
§ 1.118-2Contribution in aid of construction.
§ 1.119-1Meals and lodging furnished for the convenience of the employer.
§ 1.120-1Statutory subsistence allowance received by police.
§ 1.120-3Notice of application for recognition of status of qualified group legal services plan.
§ 1.121-1Exclusion of gain from sale or exchange of a principal residence.
§ 1.121-2Limitations.
§ 1.121-3Reduced maximum exclusion for taxpayers failing to meet certain requirements.
§ 1.121-4Special rules.
§ 1.121-5Suspension of 5-year period for certain members of the uniformed services and Foreign Service.
§ 1.122-1Applicable rules relating to certain reduced uniformed services retirement pay.
§ 1.123-1Exclusion of insurance proceeds for reimbursement of certain living expenses.
§ 1.125-3Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
§ 1.125-4Permitted election changes.
§ 1.127-1Amounts received under a qualified educational assistance program.
§ 1.127-2Qualified educational assistance program.
§ 1.132-0Outline of regulations under section 132.
§ 1.132-1Exclusion from gross income for certain fringe benefits.
§ 1.132-2No-additional-cost services.
§ 1.132-3Qualified employee discounts.
§ 1.132-4Line of business limitation.
§ 1.132-5Working condition fringes.
§ 1.132-6De minimis fringes.
§ 1.132-7Employer-operated eating facilities.
§ 1.132-8Fringe benefit nondiscrimination rules.
§ 1.132-9Qualified transportation fringes.
§ 1.133-1TQuestions and answers relating to interest on certain loans used to acquire employer securities (temporary).
§ 1.139E-0Table of contents.
§ 1.139E-1Tribal general welfare benefits.
§ 1.139E-2Alaska Native regional or village corporations.
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