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-v- Part III. Items Specifically Excluded From Gross Income Code §101. Certain death benefits............................................................................................................................................107 Reg. §1.101-­1. Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.. ......................................................................................................................................................111 Reg. §1.101-­2. Employees’ death benefits.......................................................................................................................112 Reg. §1.101-­3. Interest payments.. ...................................................................................................................................117 Code §102. Gifts and inheritances............................................................................................................................................118 Reg. §1.102-­1. Gifts and inheritances.. ............................................................................................................................118 Code §104. Compensation for injuries or sickness................................................................................................................118 Reg. §1.104-­1. Compensation for injuries or sickness...................................................................................................119 Code §105. Amounts received under accident and health plans..........................................................................................120 Reg. §1.105-­1. Amounts attributable to employer contributions.................................................................................121 Reg. §1.105-­2. Amounts expended for medical care.. ...................................................................................................122 Reg. §1.105-­3. Payments unrelated to absence from work...........................................................................................123 Reg. §1.105-­5. Accident and health plans........................................................................................................................123 Reg. §1.105-­11. Self-­insured medical reimbursement plan...........................................................................................123 Proposed Reg. §1.105–­11. Self-­insured medical reimbursement plan...............................................................127 Code §106. Contributions by employer to accident and health plans.. ...............................................................................127 Reg. §1.106-­1. Contributions by employer to accident and health plans....................................................................128 Proposed Reg. §1.106–­1. Contributions by employer to accident and health plans........................................128 Code §112. Certain combat pay of members of the Armed Forces.. ...................................................................................128 Reg. §1.112-­1. Combat zone compensation of members of the Armed Forces.. .......................................................129 Code §117. Qualified scholarships.. .........................................................................................................................................132 Reg. §1.117-­1. Exclusion of amounts received as a scholarship or fellowship grant................................................132 Reg. §1.117-­2. Limitations.................................................................................................................................................133 Reg. §1.117-­3. Definitions..................................................................................................................................................134 Reg. §1.117-­4. Items not considered as scholarships or fellowship grants.. ..............................................................135 Reg. §1.117-­5. Federal grants requiring future service as a federal employee...........................................................135 Proposed Reg. §1.117-­6. Qualified scholarships...................................................................................................136 Code §119. Meals or lodging furnished for the convenience of the employer....................................................................139 Reg. §1.119-­1. Meals and lodging furnished for the convenience of the employer....................................................140 Code §125. Cafeteria plans........................................................................................................................................................142 Proposed Reg. §1.125–­1. Cafeteria plans general rules.. ....................................................................................144 Proposed Reg. §1.125–­2. Cafeteria plans elections.............................................................................................153 Reg. §1.125-­3. Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans..............155 Reg. §1.125-­4. Permitted election changes.. ...................................................................................................................157 Proposed Reg. §1.125–­5. Flexible spending arrangements.................................................................................162 Proposed Reg. §1.125–­6. Substantiation of expenses for all cafeteria plans....................................................166 Proposed Reg. §1.125–­7. Cafeteria plan nondiscrimination rules......................................................................170 Code §127. Educational assistance programs.. ......................................................................................................................173 Reg. §1.127-­1. Amounts received under a qualified educational assistance program...............................................174 Reg. §1.127-­2. Qualified educational assistance program.............................................................................................174 Code §129. Dependent care assistance programs..................................................................................................................175 Code §132. Certain fringe benefits.. .........................................................................................................................................176 Reg. §1.132-­1. Exclusion from gross income for certain fringe benefits.. ..................................................................179 Proposed Reg. §1.132-­1. Exclusion from gross income for certain fringe benefits.. .......................................180 Reg. §1.132-­2. No-­additional-­cost services.. ...................................................................................................................180 Reg. §1.132-­3. Qualified employee discounts.. ...............................................................................................................181 Reg. §1.132-­4. Line of business limitation.......................................................................................................................183 Reg. §1.132-­5. Working condition fringes.. .....................................................................................................................185 Reg. §1.132-­6. De minimis fringes....................................................................................................................................193 Reg. §1.132-­7. Employer-­operated eating facilities........................................................................................................195 Reg. §1.132-­8. Fringe benefit nondiscrimination rules..................................................................................................196 Reg. §1.132-­9. Qualified transportation fringes..............................................................................................................198