104, 105, 106 interact to prescribe the tax effects of compensation received due to personal injuries and illness.
a.    104 excludes from GI amounts received on account of personal injury or illness, regardless of whether they are revived through workers’ compensation, accident or health insurance, or civil suit.
b.    104(a)(2) GI deduction for all injury except for punitive, medical expense you have already deducted.
c.    104 and 105(a) deny an exclusion for amounts received through accident or health insurance to the extent that:
i.    the amounts are paid by the taxpayer’s employer or
ii.    the amount are attributable to contributions by the employer that were not includable in the employee GI