Internal Revenue Code IRC Section 105 c?

Internal Revenue Code (IRC) Section 105(c) pertains to the taxation of certain health benefits provided by employers. Specifically, it states that amounts received by an employee as compensation for injuries or sickness are not included in gross income if they are paid under an accident or health plan. However, any amounts received that are attributable to employer contributions are generally taxable. This section aims to clarify the tax treatment of health-related benefits and compensation.