Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-iii/sec.-139f/
Timestamp: 2020-04-03 09:12:11
Document Index: 314376000

Matched Legal Cases: ['§ 139', '§304', '§ 139', '§139', '§304', '§304', '§304']

26 U.S.C. § 139F (2015) - Certain amounts received by wrongfully incarcerated individuals :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part III - Items Specifically Excluded From Gross Income (Sections 101 - 140) Sec. 139F - Certain amounts received by wrongfully incarcerated individuals
Sec. 139F - Certain amounts received by wrongfully incarcerated individuals
Contains section 139F
Source Credit Added Pub. L. 114-113, div. Q, title III, §304(a), Dec. 18, 2015, 129 Stat. 3087.
Statutes at Large References 129 Stat. 3087, 3088
Public and Private Laws Public Law 114-113
26 U.S.C. § 139F (2015)
§139F. Certain amounts received by wrongfully incarcerated individuals(a) Exclusion from gross income
For purposes of this section, the term "wrongfully incarcerated individual" means an individual—
(Added Pub. L. 114–113, div. Q, title III, §304(a), Dec. 18, 2015, 129 Stat. 3087.)
Pub. L. 114–113, div. Q, title III, §304(c), Dec. 18, 2015, 129 Stat. 3088, provided that: "The amendments made by this section [enacting this section] shall apply to taxable years beginning before, on, or after the date of the enactment of this Act [Dec. 18, 2015]."
Pub. L. 114–113, div. Q, title III, §304(d), Dec. 18, 2015, 129 Stat. 3088, provided that: "If the credit or refund of any overpayment of tax resulting from the application of this Act [probably means this section, enacting this section and provisions set out as a note above] to a period before the date of enactment of this Act [Dec. 18, 2015] is prevented as of such date by the operation of any law or rule of law (including res judicata), such credit or refund may nevertheless be allowed or made if the claim therefor is filed before the close of the 1-year period beginning on the date of the enactment of this Act."