Under the Internal Revenue Code, “gross income” is defined as broadly as possible and it narrowly construes exclusions from income and deductions. IRC §104 provides is one such important exception. That Section allows one to exclude from their gross income (thus avoiding taxation) amounts received for certain: (a) personal physical injuries, (b) sickness, (c) workers compensation damages/disability benefits, (d) certain accident/health insurance, and (e) medical reimbursements.