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26 U.S.C. 107 - Rental value of parsonages


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Sec. 101 - Certain death benefits
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Sec. 102 - Gifts and inheritances
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Sec. 103 - Interest on State and local bonds
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Sec. 103A - Repealed. Pub. L. 99-514, title XIII, §1301(j)(1), Oct. 22, 1986, 100 Stat. 2657
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Sec. 104 - Compensation for injuries or sickness
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Sec. 105 - Amounts received under accident and health plans
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Sec. 106 - Contributions by employer to accident and health plans
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Sec. 107 - Rental value of parsonages
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Sec. 108 - Income from discharge of indebtedness
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Sec. 109 - Improvements by lessee on lessor's property
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Sec. 110 - Qualified lessee construction allowances for short-term leases
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Sec. 111 - Recovery of tax benefit items
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Sec. 112 - Certain combat zone compensation of members of the Armed Forces
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Sec. 113 - Repealed. Pub. L. 101-508, title XI, §11801(a)(7), Nov. 5, 1990, 104 Stat. 1388-520
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Sec. 114 - Repealed. Pub. L. 108-357, title I, §101(a), Oct. 22, 2004, 118 Stat. 1423
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Sec. 115 - Income of States, municipalities, etc.
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Sec. 116 - Repealed. Pub. L. 99-514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250
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Sec. 117 - Qualified scholarships
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Sec. 118 - Contributions to the capital of a corporation
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Sec. 119 - Meals or lodging furnished for the convenience of the employer
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Sec. 120 - Amounts received under qualified group legal services plans
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Sec. 121 - Exclusion of gain from sale of principal residence
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Sec. 122 - Certain reduced uniformed services retirement pay
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Sec. 123 - Amounts received under insurance contracts for certain living expenses
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Sec. 124 - Repealed. Pub. L. 101-508, title XI, §11801(a)(9), Nov. 5, 1990, 104 Stat. 1388-520
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Sec. 125 - Cafeteria plans
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Sec. 126 - Certain cost-sharing payments
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Sec. 127 - Educational assistance programs
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Sec. 128 - Repealed. Pub. L. 101-508, title XI, §11801(a)(10), Nov. 5, 1990, 104 Stat. 1388-520
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Sec. 129 - Dependent care assistance programs
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Sec. 130 - Certain personal injury liability assignments
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Sec. 131 - Certain foster care payments
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Sec. 132 - Certain fringe benefits
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Sec. 133 - Repealed. Pub. L. 104-188, title I, §1602(a), Aug. 20, 1996, 110 Stat. 1833
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Sec. 134 - Certain military benefits
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Sec. 135 - Income from United States savings bonds used to pay higher education tuition and fees
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Sec. 136 - Energy conservation subsidies provided by public utilities
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Sec. 137 - Adoption assistance programs
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Sec. 138 - Medicare Advantage MSA
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Sec. 139 - Disaster relief payments
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Sec. 139A - Federal subsidies for prescription drug plans
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Sec. 139B - Benefits provided to volunteer firefighters and emergency medical responders
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Sec. 139C - COBRA premium assistance
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Sec. 139D - Indian health care benefits
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Sec. 140 - Cross references to other Acts