Internal Revenue Code Section 105
GPTKB entity
Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
employers
employees |
| gptkbp:citation |
26 U.S.C. § 105
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:dateEnacted |
1954
|
| gptkbp:exclusionAppliesTo |
amounts received through employer health insurance
|
| gptkbp:exclusionDoesNotApplyTo |
amounts attributable to employer contributions not for accident or health coverage
|
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 105
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:provides |
exclusion from gross income for certain employer-provided health benefits
|
| gptkbp:regulates |
tax treatment of amounts received under accident and health plans
|
| gptkbp:relatedTo |
Internal Revenue Code Section 104
Internal Revenue Code Section 106 |
| gptkbp:subject |
limitations and exceptions
|
| gptkbp:bfsParent |
gptkb:Health_Reimbursement_Arrangement
|
| gptkbp:bfsLayer |
7
|