26 U.S.C. § 102
Title 26
Chapter 1
Current through PL 116-220
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Last updated: March 30, 2026
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- § 179D
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- § 418D
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- § 501
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- § 1398
- § 1399
- § 1400C
- § 1400J
§ 102. Gifts and inheritances
- (a) Gross income does not include the value of property acquired by gift, bequest, devise, or inheritance.
- (b) Subsection (a) shall not exclude from gross income—
- (1) the income from any property referred to in subsection (a); or
- (2) where the gift, bequest, devise, or inheritance is of income from property, the amount of such income.
- (c)
- (1) Subsection (a) shall not exclude from gross income any amount transferred by or for an employer to, or for the benefit of, an employee.
- (2) For provisions excluding certain employee achievement awards from gross income, see section 74(c). For provisions excluding certain de minimis fringes from gross income, see section 132(e).
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