Article 3. Items Specifically Excluded from Gross Income [Repealed]
- § 17131–17132(a). Exclusion from Gross Income of Proceeds of Life Insurance Contracts Payable by Reason of Death. [Repealed]
- § 17131–17132(b). Employees' Death Benefits. [Repealed]
- § 17133. Interest Payments. [Repealed]
- § 17134. Payment of Life Insurance Proceeds at a Date Later than Death. [Repealed]
- § 17135(a). Alimony, Etc., Payments. [Repealed]
- § 17135(b). Effective Date. [Repealed]
- § 17136. Gifts and Inheritances. [Repealed]
- § 17137. Interest on Obligations of the United States and Territories Thereof. [Repealed]
- § 17138. Compensation for Injuries or Sickness. [Repealed]
- § 17139(a). Amounts Attributable to Employer Contributions. [Repealed]
- § 17139(b). Amounts Expended for Medical Care. [Repealed]
- § 17139(c). Payments Unrelated to Absence from Work. [Repealed]
- § 17139(d). Wage Continuation Plans. [Repealed]
- § 17139(e). Accident and Health Plans. [Repealed]
- § 17140. Contributions by Employer to Accident and Health Plans. [Repealed]
- § 17141. Rental Value of Parsonages. [Repealed]
- § 17142(a). Income from Discharge of Indebtedness. [Repealed]
- § 17142(b). Making and Filing of Consent. [Repealed]
- § 17143. Exclusion from Gross Income of Lessor of Real Property of Value of Improvements Erected by Lessee. [Repealed]
- § 17144–17145. Recovery of Certain Items Previously Deducted or Credited. [Repealed]
- § 17146. Military Exclusion. [Repealed]
- § 17146.5. Compensation of Members of the Armed Forces of the United States for Service in a Combat-Zone During an Induction Period, or for Service While Hospitalized as a Result of Such Combat-Zone Service. [Repealed]
- § 17147. Mustering-Out Payments. [Repealed]
- § 17150(a). Exclusion of Amounts Received as a Scholarship or Fellowship Grant. [Repealed]
- § 17150(b). Limitations. [Repealed]
- § 17150(c). Definitions. [Repealed]
- § 17150(d). Items Not Considered as Scholarships or Fellowship Grants. [Repealed]
- § 17151. Meals and Lodging Furnished for the Convenience of the Employer. [Repealed]
- § 17153. Salaries and Other Income of Employees of Foreign Countries. [Repealed]
- § 17157. Applicable Rules Relating to Certain Reduced Uniformed Services Retirement Pay. [Repealed]
- § 17158. Exclusion of Insurance Proceeds for Reimbursement of Certain Living Expenses. [Repealed]