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United States Code, Title 26


spacer arrow 139C Chapter 1. Normal Taxes And Surtaxes. Subchapter B. Computation Of Taxable Income. Part III. Items Specifically Excluded From Gross Income. COBRA premium assistance.  
spacer arrow 4980B Chapter 43. Qualified Pension, Etc., Plans. Failure to satisfy continuation coverage requirements of group health plans.  
spacer arrow 6432 COBRA premium assistance.  
spacer arrow 6720C Chapter 68. Additions To The Tax, Additional Amounts, And Assessable Penalties. Subchapter B. Assessable Penalties. Part I. General Provisions. Penalty for failure to notify health plan of cessation of eligibility for COBRA premium assistance.