State statute · Federal sources
Compensation for injuries or sickness (exclusion)
26 U.S.C. s. 104
Edition and licensing notes
Publisher. U.S. Government Publishing Office (govinfo.gov)
Edition. U.S. Code (govinfo), retrieved 2026-08-28
Status. U.S. Code, public domain.
What this document is
26 U.S.C. s. 104: Compensation for injuries or sickness (exclusion) is a state statute published by U.S. Government Publishing Office (govinfo.gov). It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.
Sections cited in practice questions
Each practice answer shows the exact passage it comes from. These are sections of this document that questions cite, with a short excerpt from the source text.
- 26 U.S.C. § 104(a) (Emotional Distress Not Physical Injury)
“For purposes of paragraph (2), emotional distress shall not be treated as a physical injury or physical sickness. The preceding sentence shall not apply to an amount of damages not in excess of the amount paid for medical care (described in subparagraph (A) or (B) of section 213(d)(1)) attributable...”
- 26 U.S.C. § 104(a)(1): workmen's compensation exclusion
“Except in the case of amounts attributable to (and not in excess of) deductions allowed under section 213 (relating to medical, etc., expenses) for any prior taxable year, gross income does not include - (1) amounts received under workmen's compensation acts as compensation for personal injuries or sickness;”
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