Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_134
Timestamp: 2020-07-05 10:58:51
Document Index: 436028023

Matched Legal Cases: ['§ 134', '§ 134', '§ 134', '§ 134', '§ 134', '§ 134', '§ 134', '§ 134', '§ 134', '§ 134', '§ 134', '§ 134', '§ 134', '§ 134', '§ 134', '§ 134', '§ 134', '§ 134']

Internal Revenue Code, § 134. Certain Military Benefits
I.R.C. § 134(a) General Rule —
I.R.C. § 134(b) Qualified Military Benefit —
I.R.C. § 134(b)(1) In General —
I.R.C. § 134(b)(1)(A) —
is received by any member or former member of the uniformed services of the United States or any dependent of such member by reason of such member's status or service as a member of such uniformed services, and
I.R.C. § 134(b)(1)(B) —
I.R.C. § 134(b)(2) No Other Benefit To Be Excludable Except As Provided By This Title —
I.R.C. § 134(b)(2)(A) —
I.R.C. § 134(b)(2)(B) —
I.R.C. § 134(b)(3) Limitations On Modifications
I.R.C. § 134(b)(3)(A) In General —
I.R.C. § 134(b)(3)(B) Exception For Certain Adjustments To Cash Benefits —
I.R.C. § 134(b)(3)(B)(i) —
I.R.C. § 134(b)(3)(B)(ii) —
I.R.C. § 134(b)(3)(C) Exception For Death Gratuity Adjustments Made By Law —
I.R.C. § 134(b)(4) Clarification Of Certain Benefits —
I.R.C. § 134(b)(5) Travel Benefits Under Operation Hero Miles —
I.R.C. § 134(b)(6) Certain State Payments —
The term “qualified military benefit” includes any bonus payment by a State or political subdivision thereof to any member or former member of the uniformed services of the United States or any dependent of such member only by reason of such member's service in a combat zone (as defined in section 112(c)(2), determined without regard to the parenthetical).
(Added by Pub. L. 99-514, title XI, 1168(a), Oct. 22, 1986, 100 Stat. 2512, and amended Pub. L. 100-647, title I, 1011B(f)(1), (2)(A), (3), Nov. 10, 1988, 102 Stat. 3489, 3490; Pub. L. 108-121, title I, Sec. 102(b), 106, Nov. 11, 2003, 117 Stat. 1335; Pub. L. 108-375, Sec. 585(b), Oct. 28, 2004, 118 Stat. 1811; Pub. L. 110-245, Sec. 112(a), June 17, 2008, 122 Stat. 1624; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(39), Mar. 23, 2018, 132 Stat. 348.)
2018 — Subsec. (b)(6). Pub. L. 115-141, Div. U, Sec. 401(a)(39), amended par. (6) by substituting “a combat” for “an combat”.
2008 — Subsec. (b)(6). Pub. L. 110-245, Sec. 112(a), amended subsec. (b) by adding par. (6).
2004 —Subsec. (b)(3)(A). Pub. L. 108-375, 585(b)(2)(A), amended subpar. (A) by substituting “paragraphs (4) and (5)” for “paragraph (4)”.
Subsec. (b)(5). Pub. L. 108-375, 585(b)(1), amended subsec. (b) by adding par. (5).
2003 — Subsec. (b)(3)(A). Pub. L. 108-121, 102(b)(2), amended subpar. (A) by substituting “subparagraphs (B) and (C)” for “subparagraph (B)”.
Subsec. (b)(3)(A). Pub. L. 108-121, 106(b)(1), amended subpar. (A) by inserting “and paragraph (4)” after “subparagraphs (B) and (C)”.
Subsec. (b)(3)(C). Pub. L. 108-121, 102(b)(1), added subpar. (C).
Subsec. (b)(4). Pub. L. 108-121, 106(a), added par. (4).
1988 — Subsec. (b)(1). Pub. L. 100-647, 1011B(f)(2)(A), inserted “(other than personal use of a vehicle)” after “in-kind benefit" in introductory text.
Subsec. (b)(1)(B). Pub. L. 100-647, 1011B(f)(1), substituted “,regulation, or administrative practice” for “or regulation thereunder”.
Subsec. (b)(3)(A). Pub. L. 100-647, 1011B(f)(3), struck out “under any provision of law or regulation described in paragraph (1)” after “September 9, 1986,”.
Amendment by Pub. L. 115-141, Div. U, Sec. 401(a)(39), effective March 23, 2018.
Amendment by section 112(a) of Pub. L. 110-245 effective payments made before, on, or after the date of the enactment of this Act [Enacted: June 17, 2008].
Amendment by section 585(b) of Pub. L. 108-375 effective for travel benefits provided after the date of the enactment of this Act [Enacted: Oct. 28, 2004].
Amendments by section 102(b) of Pub. L. 108-121 effective with respect to deaths occurring after September 11, 2001.
Amendments by section 106 of Pub. L. 108-121 effective with respect to taxable years beginning after December 31, 2002.
Section 1011B(f)(2)(B) of Pub. L. 100-647 provided that: “The amendment made by subparagraph (A) [amending this section] shall apply to taxable years beginning after December 31, 1986.”
Amendment by section 1011B(f)(1), (3) 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. 99-514, 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 1168(c) of Pub. L. 99-514, as amended by Pub. L. 100-647, title I, 1011B(f)(4), Nov. 10, 1988, 102 Stat. 3490, provided that: “The amendments made by this section [enacting this section] shall apply to taxable years beginning after December 31, 1984.”
A prior section 134 was renumbered section 136 of this title.