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Treasury Regulations · 26 CFR Part 1

Items Specifically Excluded From Gross Income (§§ 1.101-1 to 1.139E-2)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
  2. § 1.101-2 Employees' death benefits.
  3. § 1.101-3 Interest payments.
  4. § 1.101-4 Payment of life insurance proceeds at a date later than death.
  5. § 1.101-5 [Reserved]
  6. § 1.101-6 Applicability date.
  7. § 1.101-7 Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
  8. § 1.102-1 Gifts and inheritances.
  9. § 1.103-1 Interest upon obligations of a State, territory, etc.
  10. § 1.103-2 - 1.103-6 [Reserved]
  11. § 1.103-7 Industrial development bonds.
  12. § 1.103-8 Interest on bonds to finance certain exempt facilities.
  13. § 1.103-9 Interest on bonds to finance industrial parks.
  14. § 1.103-10 Exemption for certain small issues of industrial development bonds.
  15. § 1.103-11 Bonds held by substantial users.
  16. § 1.103-16 Obligations of certain volunteer fire departments.
  17. § 1.103A-2 Qualified mortgage bond.
  18. § 1.104-1 Compensation for injuries or sickness.
  19. § 1.105-1 Amounts attributable to employer contributions.
  20. § 1.105-2 Amounts expended for medical care.
  21. § 1.105-3 Payments unrelated to absence from work.
  22. § 1.105-5 Accident and health plans.
  23. § 1.105-11 Self-insured medical reimbursement plan.
  24. § 1.106-1 Contributions by employer to accident and health plans.
  25. § 1.107-1 Rental value of parsonages.
  26. § 1.108-1 [Reserved]
  27. § 1.108-2 Acquisition of indebtedness by a person related to the debtor.
  28. § 1.108-3 Intercompany losses and deductions.
  29. § 1.108-4 Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
  30. § 1.108-5 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
  31. § 1.108-6 Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
  32. § 1.108-7 Reduction of attributes.
  33. § 1.108-8 Indebtedness satisfied by partnership interest.
  34. § 1.108-9 Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.
  35. § 1.108(c)-1T [Reserved]
  36. § 1.108(i)-0 Definitions and effective/applicability dates.
  37. § 1.108(i)-1 Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
  38. § 1.108(i)-2 Application of section 108(i) to partnerships and S corporations.
  39. § 1.108(i)-3 Rules for the deduction of OID.
  40. § 1.109-1 Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
  41. § 1.110-1 Qualified lessee construction allowances.
  42. § 1.111-1 Recovery of certain items previously deducted or credited.
  43. § 1.112-1 Combat zone compensation of members of the Armed Forces.
  44. § 1.113-1 Mustering-out payments for members of the Armed Forces.
  45. § 1.117-1 Exclusion of amounts received as a scholarship or fellowship grant.
  46. § 1.117-2 Limitations.
  47. § 1.117-3 Definitions.
  48. § 1.117-4 Items not considered as scholarships or fellowship grants.
  49. § 1.117-5 Federal grants requiring future service as a Federal employee.
  50. § 1.118-1 Contributions to the capital of a corporation.
  51. § 1.118-2 Contribution in aid of construction.
  52. § 1.119-1 Meals and lodging furnished for the convenience of the employer.
  53. § 1.120-1 Statutory subsistence allowance received by police.
  54. § 1.120-3 Notice of application for recognition of status of qualified group legal services plan.
  55. § 1.121-1 Exclusion of gain from sale or exchange of a principal residence.
  56. § 1.121-2 Limitations.
  57. § 1.121-3 Reduced maximum exclusion for taxpayers failing to meet certain requirements.
  58. § 1.121-4 Special rules.
  59. § 1.121-5 Suspension of 5-year period for certain members of the uniformed services and Foreign Service.
  60. § 1.122-1 Applicable rules relating to certain reduced uniformed services retirement pay.
  61. § 1.123-1 Exclusion of insurance proceeds for reimbursement of certain living expenses.
  62. § 1.125-3 Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
  63. § 1.125-4 Permitted election changes.
  64. § 1.127-1 Amounts received under a qualified educational assistance program.
  65. § 1.127-2 Qualified educational assistance program.
  66. § 1.132-0 Outline of regulations under section 132.
  67. § 1.132-1 Exclusion from gross income for certain fringe benefits.
  68. § 1.132-2 No-additional-cost services.
  69. § 1.132-3 Qualified employee discounts.
  70. § 1.132-4 Line of business limitation.
  71. § 1.132-5 Working condition fringes.
  72. § 1.132-6 De minimis fringes.
  73. § 1.132-7 Employer-operated eating facilities.
  74. § 1.132-8 Fringe benefit nondiscrimination rules.
  75. § 1.132-9 Qualified transportation fringes.
  76. § 1.133-1T Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).
  77. § 1.139E-0 Table of contents.
  78. § 1.139E-1 Tribal general welfare benefits.
  79. § 1.139E-2 Alaska Native regional or village corporations.