• § 101. Certain death benefits

• § 102. Gifts and inheritances

• § 103. Interest on State and local bonds

• [§ 103A. Repealed.

• § 104. Compensation for injuries or sickness

• § 105. Amounts received under accident and health plans

• § 106. Contributions by employer to accident and health plans

• § 107. Rental value of parsonages

• § 108. Income from discharge of indebtedness

• § 109. Improvements by lessee on lessor’s property

• § 110. Qualified lessee construction allowances for short-term leases

• § 111. Recovery of tax benefit items

• § 112. Certain combat zone compensation of members of the Armed Forces

• [§ 113. Repealed.

• [§ 114. Repealed.

• § 115. Income of States, municipalities, etc.

• [§ 116. Repealed.

• § 117. Qualified scholarships

• § 118. Contributions to the capital of a corporation

• § 119. Meals or lodging furnished for the convenience of the employer

• [§ 120. Repealed.

• § 121. Exclusion of gain from sale of principal residence

• § 122. Certain reduced uniformed services retirement pay

• § 123. Amounts received under insurance contracts for certain living expenses

• [§ 124. Repealed.

• § 125. Cafeteria plans

• § 126. Certain cost-sharing payments

• § 127. Educational assistance programs

• [§ 128. Repealed.

• § 129. Dependent care assistance programs

• § 130. Certain personal injury liability assignments

• § 131. Certain foster care payments

• § 132. Certain fringe benefits

• [§ 133. Repealed.

• § 134. Certain military benefits

• § 135. Income from United States savings bonds used to pay higher education tuition and fees

• § 136. Energy conservation subsidies provided by public utilities

• § 137. Adoption assistance programs

• § 138. Medicare Advantage MSA

• § 139. Disaster relief payments

• § 139A. Federal subsidies for prescription drug plans

• § 139B. Benefits provided to volunteer firefighters and emergency medical responders

• § 139C. Certain disability-related first responder retirement payments

• § 139D. Indian health care benefits

• § 139E. Indian general welfare benefits

• § 139F. Certain amounts received by wrongfully incarcerated individuals

• § 139G. Assignments to Alaska Native Settlement Trusts

• § 139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction

• § 139I. Continuation coverage premium assistance

• § 140. Cross references to other Acts