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Table of Contents

Subtitle a - Income Taxes .

26 USC Chapter 1 (26 US CODE Chapter 1) - Normal Taxes and Surtaxes .


Subchapter b - Computation of Taxable Income .


Part III - Items Specifically Excluded From Gross Income .


26 USC 112 - Sec. 112. Certain combat zone compensation of members of the Armed Forces

26 USC 113 - (Sec. 113. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388-520)

26 USC 114 - Sec. 114. Extraterritorial income

26 USC 115 - Sec. 115. Income of States, municipalities, etc.

26 USC 116 - (Sec. 116. Repealed. Pub. L. 99-514, title VI, Sec. 612(a), Oct. 22, 1986, 100 Stat. 2250)

26 USC 117 - Sec. 117. Qualified scholarships

26 USC 101 - Sec. 101. Certain death benefits

26 USC 118 - Sec. 118. Contributions to the capital of a corporation

26 USC 119 - Sec. 119. Meals or lodging furnished for the convenience of the employer

26 USC 120 - Sec. 120. Amounts received under qualified group legal services plans

26 USC 121 - Sec. 121. Exclusion of gain from sale of principal residence

26 USC 122 - Sec. 122. Certain reduced uniformed services retirement pay

26 USC 123 - Sec. 123. Amounts received under insurance contracts for certain living expenses

26 USC 124 - (Sec. 124. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388-520)

26 USC 125 - Sec. 125. Cafeteria plans

26 USC 126 - Sec. 126. Certain cost-sharing payments

26 USC 127 - Sec. 127. Educational assistance programs

26 USC 102 - Sec. 102. Gifts and inheritances

26 USC 128 - (Sec. 128. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(10), Nov. 5, 1990, 104 Stat. 1388-520)

26 USC 129 - Sec. 129. Dependent care assistance programs

26 USC 130 - Sec. 130. Certain personal injury liability assignments

26 USC 131 - Sec. 131. Certain foster care payments

26 USC 132 - Sec. 132. Certain fringe benefits

26 USC 133 - (Sec. 133. Repealed. Pub. L. 104-188, title I, Sec. 1602(a), Aug. 20, 1996, 110 Stat. 1833)

26 USC 134 - Sec. 134. Certain military benefits

26 USC 135 - Sec. 135. Income from United States savings bonds used to pay higher education tuition and fees

26 USC 136 - Sec. 136. Energy conservation subsidies provided by public utilities

26 USC 137 - Sec. 137. Adoption assistance programs

26 USC 103 - Sec. 103. Interest on State and local bonds

26 USC 138 - Sec. 138. Medicare+Choice MSA