That part of the retired pay of a member of an armed force, computed under formula No. 1 or 2 of section 1401, or under section 1402(d) or 1402a(d) of this title on the basis of years of service, which exceeds the retired pay that he would receive if it were computed on the basis of percentage of disability is not considered as a pension, annuity, or similar allowance for personal injury, or sickness, resulting from active service in the armed forces, under section 104(a) of the Internal Revenue Code of 1986.
Aug. 10, 1956, ch. 104170A Stat. 108Pub. L. 96–342, title VIII, § 813(b)(3)(C)94 Stat. 1104Pub. L. 96–513, title V, § 511(52)(A)94 Stat. 2925Pub. L. 100–26, § 7(h)(1)101 Stat. 282(, ; , , ; , (B), , ; , (2)(A), , .)
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Historical and Revision Notes |
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Revised section | Source (U.S. Code) | Source (Statutes at Large) |
1403 | 37:272(h). | |
Editorial Notes
References in Text
The Internal Revenue Code of 1986, referred to in text, is set out in Title 26, Internal Revenue Code.
Amendments
Pub. L. 100–261987— substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” in section catchline and text.
Pub. L. 96–5131980— substituted “the Internal Revenue Code of 1954” for “title 26” in section catchline and text.
Pub. L. 96–342section 1402a(d) of this title inserted reference to .
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendment
Pub. L. 96–513section 701(b)(3) of Pub. L. 96–513section 101 of this titleAmendment by effective , see , set out as a note under .