Source: http://taxtv.com/code/00124-USCODE-2011-title26-subtitleA-chap1-subchapB-partII-sec86/
Timestamp: 2017-03-25 05:44:40
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Matched Legal Cases: ['§86', '§86', '§86', '§121', '§335', '§224', '§474', '§2661', '§12111', '§13204', '§131', '§1301', '§1847', '§1001', '§6009', '§13215', '§309', '§1704', '§4003', '§431', '§102', '§431', '§1704', '§1807', '§13215', '§13215', '§6009', '§1001', '§131', '§1301', '§13204', '§1847', '§474', '§335', '§4003', '§2', '§86']

IRC §86. Social security and tier 1 railroad retirement benefits - TaxTV.com
IRC §86. Social security and tier 1 railroad retirement benefits
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For purposes of this subsection, the term “modified adjusted gross income” means adjusted gross income—
(A) determined without regard to this section and sections 135, 137, 199, 221, 222, 911, 931, and 933, and
The term “base amount” means—
The term “adjusted base amount” means—
For purposes of this section, the term “social security benefit” means any amount received by the taxpayer by reason of entitlement to—
(3) Workmen’s compensation benefits substituted for social security benefits
For purposes of this section, if, by reason of section 224 of the Social Security Act (or by reason of section 3(a)(1) of the Railroad Retirement Act of 1974), any social security benefit is reduced by reason of the receipt of a benefit under a workmen’s compensation act, the term “social security benefit” includes that portion of such benefit received under the workmen’s compensation act which equals such reduction.
For purposes of paragraph (1), the term “tier 1 railroad retirement benefit” means—
(A) the amount of the annuity under the Railroad Retirement Act of 1974 equal to the amount of the benefit to which the taxpayer would have been entitled under the Social Security Act if all of the service after December 31, 1936, of the employee (on whose employment record the annuity is being paid) had been included in the term “employment” as defined in the Social Security Act, and
(Added and amended Pub. L. 98–21, title I, §121(a), title III, §335(b)(2)(A), Apr. 20, 1983, 97 Stat. 80, 130; Pub. L. 98–76, title II, §224(d), Aug. 12, 1983, 97 Stat. 424; Pub. L. 98–369, div. A, title IV, §474(r)(2), div. B, title VI, §2661(o)(1), July 18, 1984, 98 Stat. 839, 1158; Pub. L. 99–272, title XII, §12111(b), title XIII, §13204(a), Apr. 7, 1986, 100 Stat. 287, 313; Pub. L. 99– 4, title I, §131(b)(2), title XIII, §1301(j)(8), title XVIII, §1847(b)(2), Oct. 22, 1986, 100 Stat. 2113, 2658, 2856; Pub. L. 100–647, title I, §1001(e), title VI, §6009(c)(1), Nov. 10, 1988, 102 Stat. 33 , 3690; Pub. L. 103–66, title XIII, §13215(a), (b), Aug. 10, 1993, 107 Stat. 475, 476; Pub. L. 103–296, title III, §309(d), Aug. 15, 1994, 108 Stat. 1523; Pub. L. 104–188, title I, §§1704(t)(3), 1807(c)(2), Aug. 20, 1996, 110 Stat. 1887, 1902; Pub. L. 105–277, div. J, title IV, §4003(a)(2)(B), Oct. 21, 1998, 112 Stat. 2681–908; Pub. L. 107–16, title IV, §431(c)(1), June 7, 2001, 115 Stat. 68; Pub. L. 108–357, title I, §102(d)(1), Oct. 22, 2004, 118 Stat. 1428.)
2004—Subsec. (b)(2)(A). Pub. L. 108–357 inserted “199,” before “221”.
2001—Subsec. (b)(2)(A). Pub. L. 107–16, §§431(c)(1), 901, temporarily inserted “222,” after “221,”. See Effective and Termination Dates of 2001 Amendment note below.
1998—Subsec. (b)(2)(A). Pub. L. 105–277 inserted “221,” after “137,”.
1996—Subsec. (b)(2). Pub. L. 104–188, §1704(t)(3), substituted “means adjusted” for “means adusted” in introductory provisions.
Subsec. (b)(2)(A). Pub. L. 104–188, §1807(c)(2), inserted “137,” before “911”.
1994—Subsec. (d)(1). Pub. L. 103–296 struck out at end “For purposes of the preceding sentence, the amount received by any taxpayer shall be determined as if the Social Security Act did not contain section 203(i) thereof.”
1993—Subsec. (a). Pub. L. 103–66, §13215(a), designated existing provisions as par. (1), inserted par. (1) heading, substituted “Except as provided in paragraph (2), gross” for “Gross”, redesignated former pars. (1) and (2) as subpars. (A) and (B), respectively, and added par. (2).
Subsec. (c). Pub. L. 103–66, §13215(b), amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘base amount’ means—
1988—Subsec. (b)(2)(A). Pub. L. 100–647, §6009(c)(1), inserted “135,” before “911”.
Subsec. (f)(4), (5). Pub. L. 100–647, §1001(e), redesignated par. (5) as (4) and struck out former par. (4) which read as follows: “section 221(b)(2) (defining earned income), and”.
1986—Subsec. (b)(2)(A). Pub. L. 99– 4, §131(b)(2), substituted “sections” for “sections 221,”.
Subsec. (c)(3)(A). Pub. L. 99– 4, §1301(j)(8), substituted “section 7703” for “section 143”.
Subsec. (d)(4). Pub. L. 99–272, §13204(a), in amending par. (4) generally, designated existing provisions as introductory clause of par. (4), struck out “a monthly benefit under section 3(a), 3(f)(3), 4(a), or 4(f) of the Railroad Retirement Act of 1974”, and added cls. (A) and (B).
Subsec. (f)(1). Pub. L. 99– 4, §1847(b)(2), substituted “section 22(c)(3)(A)” for “section 37(c)(3)(A)”.
Pub. L. 98–369, §474(r)(2), substituted “section 32(c)(2)” for “section 43(c)(2)”.
1983—Subsec. (a). Pub. L. 98–21, §335(b)(2)(A), inserted “(notwithstanding section 207 of the Social Security Act)”.
Subsec. (d)(4). Pub. L. 98–76 inserted “3(f)(3),” after “3(a),”.
Pub. L. 105–277, div. J, title IV, §4003(l), Oct. 21, 1998, 112 Stat. 2681–910, provided that: “The amendments made by this section [amending this section and sections 135, 137, 163, 172, 219, 221, 264, 3 , 368, 469, 954, 2001, 6311, 6404, and 9 0 of this title and amending provisions set out as a note under section 7508A of this title] shall take effect as if included in the provisions of the 1997 Act [Pub. L. 105–34] to which they relate.”
Section 309(e)(2) of Pub. L. 103–296 provided that: “The amendment made by subsection (d) [amending this section] shall apply with respect to benefits received after December 31, 1995, in taxable years ending after such date.”
Section 13215(d) of Pub. L. 103–66 provided that: “The amendments made by subsections (a) and (b) [amending this section] shall apply to taxable years beginning after December 31, 1993.”
Amendment by section 1001(e) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99– 4, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Section 6009(d) of Pub. L. 100–647 provided that: “The amendments made by this section [enacting section 135 of this title, amending this section and sections 219 and 469 of this title, and renumbering former section 135 as section 136 of this title] shall apply to taxable years beginning after December 31, 1989.”
Amendment by section 131(b)(2) of Pub. L. 99– 4 applicable to taxable years beginning after Dec. 31, 1986, see section 1 (a) of Pub. L. 99– 4, set out as a note under section 1 of this title.
Amendment by section 1301(j)(8) of Pub. L. 99– 4 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311–1318 of Pub. L. 99– 4, set out as an Effective Date; Transitional Rules note under section 141 of this title.
Amendment by section 1847(b)(2) of Pub. L. 99– 4 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99– 4, set out as a note under section 48 of this title.
Section 13204(b) of Pub. L. 99–272 provided that: “The amendment made by subsection (a) [amending this section] shall apply to any monthly benefit for which the generally applicable payment date is after December 31, 1985.”
Section 121(g) of Pub. L. 98–21, as amended by Pub. L. 99– 4, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
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