26 U.S.C. § 140
Cross references to other Acts
For exemption of— (1) Allowances and expenditures to meet losses sustained by persons serving the United States abroad, due to appreciation of foreign currencies, see section 5943 of title 5 , United States Code. (2) Benefits under laws administered by the Department of Veterans Affairs, see section 5301 of title 38 , United States Code. (3) Earnings of ship contractors deposited in special reserve funds, see section 53507 of title 46 , United States Code. (4) Income derived from Federal Reserve banks, including capital stock and surplus, see section 7 of the Federal Reserve Act (12 U.S.C. 531 ). (5) Special pensions of persons on Army and Navy medal of honor roll, see 38 U.S.C. 1562(a) –(c).
For extension of military income tax-exemption benefits to commissioned officers of Public Health Service in certain circumstances, see section 212 of the Public Health Service Act (42 U.S.C. 213 ).
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Cited by 16
- 26 CFR § 1.122-1 — Applicable rules relating to certain reduced uniformed services retirement pay.
- 26 CFR § 1.597-7 — Effective/applicability dates.
- 26 CFR § 301.6103(l)(21)-1 — Disclosure of return information to the Department of Health and Human Services to carry out eligibility requirements for health insurance affordability programs.
- 26 CFR § 301.7803-2 — Internal Revenue Service Independent Office of Appeals resolution of Federal tax controversies without litigation.
- 26 CFR § 301.9100-7T — Time and manner of making certain elections under the Tax Reform Act of 1986.
- 26 CFR § 51.1 — Overview.
- 26 CFR § 54.4980H-1 — Definitions.
- 26 CFR § 57.1 — Overview.
- 26 U.S.C. § 104 — Compensation for injuries or sickness
- 26 U.S.C. § 108 — Income from discharge of indebtedness
- 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
- 26 U.S.C. § 36B — Refundable credit for coverage under a qualified health plan
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Nearby sections (25 sections)
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- 140 · Cross references to other Acts
- 141 · Private activity bond; qualified bond
- 142 · Exempt facility bond
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- 144 · Qualified small issue bond; qualified student loan bond;…
- 145 · Qualified 501(c)(3) bond
- 146 · Volume cap
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