Sections
- Subtitle a - Income Taxes .
- Subtitle b - Estate and Gift Taxes .
- Subtitle C - Employment Taxes .
- Subtitle D - Miscellaneous Excise Taxes .
- Subtitle e - Alcohol, Tobacco, and Certain Other Excise Taxes .
- Subtitle f - Procedure and Administration .
- Subtitle g - the Joint Committee on Taxation .
- Subtitle h - Financing of Presidential Election Campaigns .
- Subtitle I - Trust Fund Code .
- Subtitle j - Coal Industry Health Benefits .
- Subtitle k - Group Health Plan Requirements .
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 114 - Sec. 114. Extraterritorial income
26 USC 115 - Sec. 115. Income of States, municipalities, etc.
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 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 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 134 - Sec. 134. Certain military benefits
26 USC 136 - Sec. 136. Energy conservation subsidies provided by public utilities
26 USC 137 - Sec. 137. Adoption assistance programs

