(b) Members of the Armed Forces, National Oceanic and Atmospheric Administration, and Public Health Service.

(v) Miscellaneous items, see section 122. (iv) Scholarship and fellowship grants, see section 117 and the regulations thereunder (iii) Amounts received under accident and health plans, see section 105 and the regulations thereunder (ii) Compensation for injuries or sickness, see section 104 and the regulations thereunder (i) Gifts, see section 102 and the regulations thereunder (3) Similarly, the Code provides special rules excluding the following items from gross income in whole or in part: (iii) Prizes and awards, see section 74 and the regulations thereunder. (ii) Compensation for child's services (in child's gross income), see section 73 and the regulations thereunder (i) Distributions from employees' trusts, see sections 72, 402, and 403, and the regulations thereunder (2) The Code provides special rules including the following items in gross income: Several special rules apply to members of the Armed Forces, National Oceanic and Atmospheric Administration, and Public Health Service of the United States see paragraph (b) of this section.

(1) Wages, salaries, commissions paid salesmen, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses (including Christmas bonuses), termination or severance pay, rewards, jury fees, marriage fees and other contributions received by a clergyman for services, pay of persons in the military or naval forces of the United States, retired pay of employees, pensions, and retirement allowances are income to the recipients unless excluded by law.

§ 1.61-2 Compensation for services, including fees, commissions, and similar items.

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