Source: https://www.gpo.gov/fdsys/search/pagedetails.action?browsePath=Title+26%2FSubtitle+A%2FChapter+1%2FSubchapter+B%2FPart+III%2FSec.+101&granuleId=USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec101&packageId=USCODE-2011-title26&collapse=true&fromBrowse=true
Timestamp: 2016-02-11 00:40:07
Document Index: 453513706

Matched Legal Cases: ['§23', '§7', '§1', '§101', '§2005', '§1901', '§239', '§221', '§421', '§713', '§1001', '§1402', '§331', '§1084', '§1528', '§102', '§110', '§863', '§1301', '§11801', '§101', '§612', '§11801', '§11801', '§1602']

26 U.S.C. 101 - Certain death benefits
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Contained WithinTitle 26 - INTERNAL REVENUE CODESubtitle A - Income TaxesCHAPTER 1 - NORMAL TAXES AND SURTAXESSubchapter B - Computation of Taxable IncomePART III - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOMESec. 101 - Certain death benefits
Containssection 101
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 26; Pub. L. 85-866, title I, §23(d), Sept. 2, 1958, 72 Stat. 1622; Pub. L. 87-792, §7(c), Oct. 10, 1962, 76 Stat. 829; Pub. L. 89-365, §1(c), Mar. 8, 1966, 80 Stat. 32; Pub. L. 91-172, title I, §101(j)(l), Dec. 30, 1969, 83 Stat. 526; Pub. L. 93-406, title II, §§2005(c)(15), 2007(b)(3), Sept. 2, 1974, 88 Stat. 992, 994; Pub. L. 94-455, title XIX, §§1901(a)(16), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1765, 1834; Pub. L. 97-248, title II, §§239, 266(a), (b), Sept. 3, 1982, 96 Stat. 514, 547, 550; Pub. L. 98-369, div. A, title II, §221(b)(2), title IV, §421(b)(2), title VII, §713(e), July 18, 1984, 98 Stat. 772, 794, 958; Pub. L. 99-514, title X, §1001(a)-(c), Oct. 22, 1986, 100 Stat. 2387; Pub. L. 104-188, title I, §1402(a), (b)(1), Aug. 20, 1996, 110 Stat. 1789; Pub. L. 104-191, title III, §331(a), Aug. 21, 1996, 110 Stat. 2067; Pub. L. 105-34, title X, §1084(b)(2), title XV, §1528(a), Aug. 5, 1997, 111 Stat. 952, 1074; Pub. L. 107-134, title I, §102(a), Jan. 23, 2002, 115 Stat. 2429; Pub. L. 108-121, title I, §110(b)(1), (2), Nov. 11, 2003, 117 Stat. 1342; Pub. L. 109-280, title VIII, §863(a), (c)(1), Aug. 17, 2006, 120 Stat. 1021, 1024.
Statutes at Large References72 Stat. 162276 Stat. 82980 Stat. 3282 Stat. 19783 Stat. 52688 Stat. 99290 Stat. 176596 Stat. 514, 1697, 240598 Stat. 794, 772100 Stat. 2387, 2095110 Stat. 1789, 2067111 Stat. 952112 Stat. 816115 Stat. 2429, 37117 Stat. 1342120 Stat. 1021, 1024
Public Law ReferencesPublic Law 85-866, Public Law 87-792, Public Law 89-365, Public Law 90-351, Public Law 91-172, Public Law 93-406, Public Law 94-455, Public Law 97-248, Public Law 97-354, Public Law 97-448, Public Law 98-369, Public Law 99-514, Public Law 104-188, Public Law 104-191, Public Law 105-34, Public Law 105-206, Public Law 107-15, Public Law 107-134, Public Law 108-121, Public Law 109-280
(sections 1 - 1400U-3)
(sections 1 - 59B)
(sections 61 - 291)
DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
(sections 61 - 68)
ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
(sections 71 - 90)
ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
(sections 101 - 140)
Sec. 101 -
Certain death benefits
Sec. 102 -
Sec. 103 -
Sec. 103A -
Repealed. Pub. L. 99-514, title XIII, §1301(j)(1), Oct. 22, 1986, 100 Stat. 2657
Sec. 104 -
Compensation for injuries or sickness
Sec. 105 -
Amounts received under accident and health plans
Sec. 106 -
Contributions by employer to accident and health plans
Sec. 107 -
Rental value of parsonages
Sec. 108 -
Sec. 109 -
Improvements by lessee on lessor's property
Sec. 110 -
Qualified lessee construction allowances for short-term leases
Sec. 111 -
Recovery of tax benefit items
Sec. 112 -
Sec. 113 -
Repealed. Pub. L. 101-508, title XI, §11801(a)(7), Nov. 5, 1990, 104 Stat. 1388-520
Sec. 114 -
Repealed. Pub. L. 108-357, title I, §101(a), Oct. 22, 2004, 118 Stat. 1423
Sec. 115 -
Income of States, municipalities, etc.
Sec. 116 -
Repealed. Pub. L. 99-514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250
Sec. 117 -
Sec. 118 -
Contributions to the capital of a corporation
Sec. 119 -
Meals or lodging furnished for the convenience of the employer
Sec. 120 -
Amounts received under qualified group legal services plans
Sec. 121 -
Sec. 122 -
Sec. 123 -
Amounts received under insurance contracts for certain living expenses
Sec. 124 -
Repealed. Pub. L. 101-508, title XI, §11801(a)(9), Nov. 5, 1990, 104 Stat. 1388-520
Sec. 125 -
Sec. 126 -
Certain cost-sharing payments
Sec. 127 -
Sec. 128 -
Repealed. Pub. L. 101-508, title XI, §11801(a)(10), Nov. 5, 1990, 104 Stat. 1388-520
Sec. 129 -
Sec. 130 -
Certain personal injury liability assignments
Sec. 131 -
Certain foster care payments
Sec. 132 -
Certain fringe benefits
Sec. 133 -
Repealed. Pub. L. 104-188, title I, §1602(a), Aug. 20, 1996, 110 Stat. 1833
Sec. 134 -
Certain military benefits
Sec. 135 -
Income from United States savings bonds used to pay higher education tuition and fees
Sec. 136 -
Energy conservation subsidies provided by public utilities
Sec. 137 -
Sec. 138 -
Medicare Advantage MSA
Sec. 139 -
Sec. 139A -
Federal subsidies for prescription drug plans
Sec. 139B -
Sec. 139C -
COBRA premium assistance
Sec. 139D -
Indian health care benefits
Sec. 140 -
Cross references to other Acts
TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS
(sections 141 - 150)
DEDUCTIONS FOR PERSONAL EXEMPTIONS
(sections 151 - 153)
ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
(sections 161 - 199)
ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
(sections 211 - 224)
SPECIAL DEDUCTIONS FOR CORPORATIONS
(sections 241 - 250)
(sections 261 - 280H)
TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS
(section 281)
SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS
(section 291)
Subchapter C -
Corporate Distributions and Adjustments
(sections 301 - 395)
Subchapter D -
Deferred Compensation, Etc.
(sections 401 - 436)
Subchapter E -
Accounting Periods and Methods of Accounting
(sections 441 - 483)
Subchapter F -
(sections 501 - 530)
Subchapter G -
Corporations Used to Avoid Income Tax on Shareholders
(sections 531 - 565)
Subchapter H -
(sections 581 - 601)
(sections 611 - 638)
Subchapter J -
Estates, Trusts, Beneficiaries, and Decedents
(sections 641 - 692)
Subchapter K -
(sections 701 - 777)
Subchapter L -
(sections 801 - 848)
Subchapter M -
Regulated Investment Companies and Real Estate Investment Trusts
(sections 851 - 860L)
Subchapter N -
(sections 861 - 1000)
Subchapter O -
Gain or Loss on Disposition of Property
(sections 1001 - 1111)
Subchapter P -
(sections 1201 - 1298)
Subchapter Q -
Readjustment of Tax Between Years and Special Limitations
(sections 1301 - 1351)
Subchapter R -
Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
(sections 1352 - 1359)
Subchapter S -
Tax Treatment of S Corporations and Their Shareholders
(sections 1361 - 1379)
Subchapter T -
(sections 1381 - 1388)
Subchapter U -
Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development...
(sections 1391 - 1397F)
Title 11 Cases
(sections 1398 - 1399)
Subchapter W -
District of Columbia Enterprise Zone
(sections 1400 - 1400C)
Subchapter X -
(sections 1400E - 1400J)
Subchapter Y -
Short-Term Regional Benefits
(sections 1400L - 1400U-3)
TAX ON SELF-EMPLOYMENT INCOME
(sections 1401 - 1403)
(section 1411)
(sections 1441 - 1465)
TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
(sections 1471 - 1474)
(sections 1491 - 1494)
(sections 1501 - 1564)