Source: http://taxtv.com/code/00141-USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec112/
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Matched Legal Cases: ['§112', '§112', '§112', '§1', '§1', '§2', '§3', '§1', '§1704', '§1', '§1', '§2', '§2', '§2', '§2', '§2', '§2', '§2', '§1', '§1089', '§677', '§1', '§2', '§112']

IRC §112. Certain combat zone compensation of members of the Armed Forces - TaxTV.com
IRC §112. Certain combat zone compensation of members of the Armed Forces
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Gross income does not include compensation received for active service as a member of the Armed Forces of the United States for any month during any part of which such member is in a missing status (as defined in section 5 (2) of title 37, United States Code) during the Vietnam conflict as a result of such conflict, other than a period with respect to which it is officially determined under section 552(c) of such title 37 that he is officially absent from his post of duty without authority.
(Aug. 16, 1954, ch. 736, 68A Stat. 34; Pub. L. 89–739, §1, Nov. 2, 1966, 80 Stat. 1165; Pub. L. 92–279, §1, Apr. 26, 1972, 86 Stat. 124; Pub. L. 93–597, §2(a), (b), Jan. 2, 1975, 88 Stat. 1950; Pub. L. 94–569, §3(b), Oct. 20, 1976, 90 Stat. 2699; Pub. L. 104–117, §1(d), Mar. 20, 1996, 110 Stat. 828; Pub. L. 104–188, title I, §1704(t)(4)(A), Aug. 20, 1996, 110 Stat. 1887.)
Subsec. (b). Pub. L. 104–117, §1(d)(1), substituted “the maximum enlisted amount” for “$500” in introductory provisions.
Subsec. (c)(5). Pub. L. 104–117, §1(d)(2), added par. (5).
1975—Subsec. (a). Pub. L. 93–597, §2(a)(3), inserted provision relating to the applicability of par. (2) with respect to service in the combat zone designated for purposes of the Vietnam conflict.
Subsec. (a)(1). Pub. L. 93–597, §2(a)(1), struck out “during an induction period” after “served in a combat zone”.
Subsec. (a)(2). Pub. L. 93–597, §2(a)(2), substituted “; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone” for “during an induction period; but this paragraph shall not apply for any month during any part of which there are no combatant activities in any combat zone as determined under subsection (c)(3) of this section”.
Subsec. (b). Pub. L. 93–597, §2(a)(3), inserted provision relating to applicability of par. (2) with respect to service in the combat zone designated for purposes of the Vietnam conflict.
Subsec. (b)(1). Pub. L. 93–597, §2(a)(1), struck out “during an induction period” after “served in a combat zone”.
Subsec. (b)(2). Pub. L. 93–597, §2(a)(2), substituted “; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone” for “during an induction period; but this paragraph shall not apply for any month during any part of which there are no combatant activities in any combat zone as determined under subsection (c)(3) of this section”.
Subsec. (c)(5). Pub. L. 93–597, §2(b), struck out par. (5) which defined “induction period”.
Section 2(c) of Pub. L. 93–597 provided that: “The amendments made by this section [amending this section] shall take effect on July 1, 1973.”
Section 3(a)(1) of Pub. L. 92–279 provided that: “The amendment made by the first section of this Act [amending this section] shall apply to taxable years ending on or after February 28, 1961.”
Section 2 of Pub. L. 89–739 provided that: “The amendment made by the first section of this Act [amending this section] shall apply with respect to compensation received in taxable years ending after December 31, 1965, for periods of active service after such date.”
Pub. L. 106–398, §1 [[div. A], title X, §1089], Oct. 30, 2000, 114 Stat. 1654, 1654A–294, provided that: “It is the sense of Congress that members of the Armed Forces who receive special pay under section 310 of title 37, United States Code, for duty subject to hostile fire or imminent danger should receive the same treatment under Federal income tax laws as members serving in combat zones.”
Pub. L. 106–65, div. A, title VI, §677, Oct. 5, 1999, 113 Stat. 676, provided that: “It is the sense of Congress that a member of the Armed Forces who is receiving special pay under section 310 of title 37, United States Code, while assigned to duty in support of a contingency operation should be treated under the Internal Revenue Code of 1986 in the same manner as a member of the Armed Forces serving in a combat zone (as defined in section 112 of the Internal Revenue Code of 1986).”
Pub. L. 106–21, §1, Apr. 19, 1999, 113 Stat. 34, provided that:
“(7) Section 6013(f)(1) (relating to joint return where individual is in missing status).
Section 1 of Pub. L. 104–117 provided that:
Section 3(a)(2), (3) of Pub. L. 92–279, as amended by Pub. L. 99– 4, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
Dwight D. Eisenhower. Ex. Ord. No. 11216. Designation of Vietnam and Adjacent Waters as Combat Zone
Lyndon B. Johnson. Ex. Ord. No. 12744. Designation of Arabian Peninsula Areas, Airspace, and Adjacent Waters as Combat Zone
George Bush. Ex. Ord. No. 13002. Termination of Combat Zone Designation in Vietnam and Waters Adjacent Thereto
William J. Clinton. Ex. Ord. No. 13119. Designation of Federal Republic of Yugoslavia (Serbia/Montenegro), Albania, the Airspace Above, and Adjacent Waters as a Combat Zone
William J. Clinton. Ex. Ord. No. 13239. Designation of Afghanistan and the Airspace Above as a Combat Zone
George W. Bush. View related content: IRC §112