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TITLE 26-INTERNAL REVENUE CODE for coordination with section 72 of this title for provi- sions relating to wage continuation plans. Subsec. (e)(2). Pub. L. 94-455, § 1901(c)(2), struck out "a territory" following "of a State". 1964-Subsec. (d). Pub. L. 88-272 substituted provi- sions stating that "The preceding sentence shall not apply to amounts attributable to the first 30" days if the amounts exceed 75 percent of regular weekly wages, and if they do not exceed said 75 percent, the first sentence of this subsection shall not apply to the extent the amounts exceed $75 weekly and shall not apply to amounts attributable to the first 7 calendar days unless the employee is hospitalized for injury or sickness for at least 1 day in such period, for provi- sions stating that said "preceding sentence" did not apply in cases of sickness, to amounts attributable to the first 7 days unless the employee was hospitalized for sickness for at least 1 day during such period, 1962-Subsec. (g). Pub. L. 87-792 added subsec. (g). EFrECTIvE DATE OF 1976 AmENiMENr Amendment of subsec. (d) by section 505(a) of Pub. L. 94-455 applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 3 of this title. Amendment of subsec. (e)(2) by section 1901(c)(2) of Pub. L. 94-455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 2 of this title. EFFEcTIvE DATE OF 1964 AMENDMENT Section 205(b) of Pub. L. 88-272 provided that: "The amendment made by subsection (a) [to subsec. (d) of this section] shall apply to amounts attributable to pe- riods of absence commencing after December 31, 1963." EFFECTIvE DATE OF 1962 AMENDMENT Amendment by Pub. L. 87-792 applicable to taxable years beginning after Dec. 31, 1962, see section 8 of Pub. L. 87-792, set out as an Effective Date of 1962 Amendment note under section 37 of this title. SPECIAL RULE FOR EXISTING PERMANENT AND TOTAL DISABILITY CASES Section 505(c) of Pub. L. 94-455 provided that: "In the case of any individual who- "(1) retired before January 1, 1976, "(2) either retired on disability or was entitled to retire on disability, and "(3) on January 1, 1976, was permanently and to- tally disabled (within the meaning of section 105(d)(5) of the Internal Revenue Code of 1954) [subsec. (d)(5) of this section], such individual shall be deemed to have met the re- quirements of section 105(d)(1)(B) of such Code (as amended by subsection (a) of this section) [subsec. (d)(1)(B) of this section]." SPECIAL RULE FOR COORDINATION WITH SECTION 72 OF THIS TITLE Section 505(d) of Pub. L. 94-455 provided that: "In the case of an individual who- "(1) retired on disability before January 1, 1976, and "(2) on December 31, 1975, was entitled to exclude any amount with respect to such retirement disabil- ity from gross income under section 105(d) of the In- ternal Revenue Code of 1954 [subsec. (d) of this sec- tion], for purposes of section 72 the annuity starting date shall not be deemed to occur before the beginning of the taxable year in which the taxpayer attains age 65, or before the beginning of an earlier taxable year for which the taxpayer makes an irrevocable election not to seek the benefits of this subsection for such year and all subsequent years." CROSS REFERENCES Credit for the elderly: reduction of section 37 amount inapplicable to exclusions under this section, see section 37 of this title. Employee defined, see section 7701 of this title. Rules and regulations, see section 7805 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 37, 403, 7701 of this title. SECTION REFERRED TO IN D.C. CODE This section is referred to in section 47-1557a of the District of Columbia Code. § 106. Contributions by employer to accident and health plans Gross income does not include contributions by the employer to accident or health plans for compensation (through insurance or otherwise) to his employees for personal injuries or sick- ness. (Aug. 16, 1954, ch. 736, 68A Stat. 32.) CROSS REFERENCES Compensation for injuries or sickness, exclusion of, see section 104 of this title. Employee defined, see section 7701 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 104, 7701 of this title. § 107. Rental value of parsonages In the case of a minister of the gospel, gross income does not include- (1) the rental value of a home furnished to him as part of his compensation; or (2) the rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home. (Aug. 16, 1954, ch. 736, 68A Stat. 32,) CROSS REFERENCES Inclusion in gross income, see section 61 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 1402 of this title; title 42 section 411. § 108. Income from discharge of indebtedness No amount shall be included in gross income by reason of the discharge, in whole or in part, within the taxable year, of any indebtedness for which the taxpayer is liable, or subject to which the taxpaytr holds property, if- (1) the indebtedness was incurred or as- sumed- (A) by a corporation, or (B) by an individual in connection with property used in his trade or business, and (2) such taxpayer makes and files a consent to the regulations prescribed under section 1017 (relating to adjustment of basis) then in effect at such time and in such manner as the Secretary by regulations prescribes. In such case, the amount of any income of such taxpayer attributable to any unamortized pre- mium (computed as of the first day of the tax- able year in which such discharge occurred) with respect to such indebtedness shall not be Page 119 § 108