10-U.S.C.-1403
§1403 – Disability Retired Pay: Treatment Under Internal Revenue Code of 1986
Pathway
Title 10 > Subtitle A > Part II > Chapter 71 > Section 1403
Details
- Reference: Section 1403
- Legend: §1403 – Disability Retired Pay: Treatment Under Internal Revenue Code of 1986
- USCode Year: 2013
Provision Content
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. 1041, 70A Stat. 108; Pub. L. 96–342, title VIII, §813(b)(3)(C), Sept. 8, 1980, 94 Stat. 1104; Pub. L. 96–513, title V, §511(52)(A), (B), Dec. 12, 1980, 94 Stat. 2925; Pub. L. 100–26, §7(h)(1), (2)(A), Apr. 21, 1987, 101 Stat. 282.)
| Revised section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 1403 | 37:272(h). | Oct. 12, 1949, ch. 681, §402(h), 63 Stat. 820. |
References in Text
The Internal Revenue Code of 1986, referred to in text, is set out in Title 26, Internal Revenue Code.
Amendments
1987—Pub. L. 100–26 substituted Internal Revenue Code of 1986 for Internal Revenue Code of 1954 in section catchline and text.
1980—Pub. L. 96–513 substituted the Internal Revenue Code of 1954 for title 26 in section catchline and text.
Pub. L. 96–342 inserted reference to section 1402a(d) of this title.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–513 effective Dec. 12, 1980, see section 701(b)(3) of Pub. L. 96–513, set out as a note under section 101 of this title.
U.S. Encyclopedia of Law Coverage
10-U.S.C.-1401 in the Legal Encyclopedia: General Military Law
In this entry about 10-U.S.C.-1401, find legal reference material, bibliographies and premiere content related to general military law in the American Encyclopedia of Law, presenting a comprehensive view of the United States general military law-specific issues, written by authorities in the field.
10-U.S.C.-1251 in the Legal Encyclopedia: Retirement
In this entry about 10-U.S.C.-1251, find legal reference material, bibliographies and premiere content related to retirement in the American Encyclopedia of Law, presenting a comprehensive view of the United States retirement-specific issues, written by authorities in the field.
Leave a Reply