26 U.S.C. § 115
Income of States, municipalities, etc.
Gross income does not include—
income derived from any public utility or the exercise of any essential governmental function and accruing to a State or any political subdivision thereof, or the District of Columbia; or
income accruing to the government of any possession of the United States, or any political subdivision thereof.
Source: view the official text
Cited by 19
- 26 CFR § 1.1245-6 — Relation of section 1245 to other sections.
- 26 CFR § 1.1250-1 — Gain from dispositions of certain depreciable realty.
- 26 CFR § 1.1402(e)-1A — Application of regulations under section 1402(e).
- 26 CFR § 1.1402(e)-2A — Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
- 26 CFR § 1.1402(e)-3A — Time limitation for filing application for exemption.
- 26 CFR § 1.1441-2 — Amounts subject to withholding.
- 26 CFR § 1.312-11 — Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another.
- 26 CFR § 1.337(d)-4 — Taxable to tax-exempt.
- 26 CFR § 1.56(g)-1 — Adjusted current earnings.
- 26 CFR § 1.6033-2 — Returns by exempt organizations and returns by certain nonexempt organizations.
- 26 CFR § 1.6033-6 — Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).
- 26 CFR § 301.7701(i)-4 — Special rules for certain entities.
Show 7 more
- 26 CFR § 305.7871-1 — Indian tribal governments treated as States for certain purposes.
- 26 CFR § 53.4960-0 — Table of contents.
- 26 CFR § 53.4960-1 — Scope and definitions.
- 26 U.S.C. § 105 — Amounts received under accident and health plans
- 26 U.S.C. § 415 — Limitations on benefits and contribution under qualified plans
- 26 U.S.C. § 4960 — Tax on excess tax-exempt organization executive compensation
- 26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
Nearby sections (25 sections)
- 103A · Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22,…
- 104 · Compensation for injuries or sickness
- 105 · Amounts received under accident and health plans
- 106 · Contributions by employer to accident and health plans
- 107 · Rental value of parsonages
- 108 · Income from discharge of indebtedness
- 109 · Improvements by lessee on lessor’s property
- 110 · Qualified lessee construction allowances for short-term leases
- 111 · Recovery of tax benefit items
- 112 · Certain combat zone compensation of members of the Armed Forces
- 113 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990,…
- 114 · Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118…
- 115 · Income of States, municipalities, etc.
- 116 · Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100…
- 117 · Qualified scholarships
- 118 · Contributions to the capital of a corporation
- 119 · Meals or lodging furnished for the convenience of the employer
- 120 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A),…
- 121 · Exclusion of gain from sale of principal residence
- 122 · Certain reduced uniformed services retirement pay
- 123 · Amounts received under insurance contracts for certain living…
- 124 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990,…
- 125 · Cafeteria plans
- 126 · Certain cost-sharing payments
- 127 · Educational assistance programs