Tax Code Exempting SSI from Gross Income

[dbernat32]

I know that SSI is exempt from gross income under IRS regulations.

What I am wondering is where in the US Code does it say that it is exempt?
I have searched both Title 26 (IRS Code) and Title 42 (Public Health & Welfare) to no avail.

If anyone knows, I would appreciate the answer.

 

[davew128]

Seriously. I don't know of any professional who doesn't get PAID to actually research a citation.