10 U.S.C. § 1403 — Disability retired pay: treatment under Internal Revenue Code of 1986
submitted 70 years ago by ch. 1041 to r/title-10-ARMED-FORCES · 92 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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.
Source credit: (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.)
- 1956Enacted · Act of Aug. 10, 1956, ch. 1041
- 1980Amended · Pub. L. 96-342 · 94 Stat. 1104
- 1980Amended · Pub. L. 96-513 · 94 Stat. 2925
- 1987Amended · Pub. L. 100-26 · 101 Stat. 282
A history note hasn’t been published yet. The record shows enactment by ch. 1041 on 1956-08-10.
all 0 arguments · sorted by: best
no arguments yet — make the first case