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10 U.S.C. § 1403 — Disability retired pay: treatment under Internal Revenue Code of 1986
Federal law — U.S. Code and appendices · legal_authorities
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: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 1403
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Stable record: federal_law:legal_authorities:record_usc_92bb4482b7ec953172a842c8
Source file: Laws/federal/codes/united-states-code/title-10/section-1403-disability-retired-pay-treatment-under-internal-revenue-code-of-1986--d431c6901b.md
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Source location: Title 10, Chapter 71, § 1403; chapter-071-computation-of-retired-pay.md
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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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In General.—** The following definitions apply in this title:
(1) The term “United States”, in a geographic sense, means the States and the District of Columbia.
(2) Repealed. Pub. L. 109–163, div. A, title X, § 1057(a)(1), Jan. 6, 2006, 119 Stat. 3440.]
(3) The term “possessions” includes the Virgin Islands, Guam, American Samoa, and the Guano Islands, so long as they remain possessions, but does not include any Commonwealth.
(4) The term “armed forces” means the Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard.
(5) The term “uniformed services” means—
(A) the armed forces;
(B) the commissioned corps of the National Oceanic and Atmospheric Administration; and
(C) the commissioned corps of the Public Health Service.
(6) The term “department”, when used with respect to a military department, means the executive part of the department and all field headquarters, forces, reserve components, installations, activities, and functions under the control or supervision of the Secretary of the department. When used with respect to the Department of Defense, such term means the executive part of the department, including the executive parts of the military departments, and all field headquarters, forces, reserve components, installations, activities, and functions under the control or supervision of the Secretary of Defense, including those of the military departments.
(7) The term “executive part of the department” means the executive part of the Department of Defense, Department of the Army, Department of the Navy, or Department of the Air Force, as the case may be, at the seat of government.
(8) The term “military departments” means the Department of the Army, the Department of the Navy, and the Department of the Air Force.
(9) The term
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 101
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Except in the case of amounts attributable to (and not in excess of) deductions allowed under section 213 (relating to medical, etc., expenses) for any prior taxable year, gross income does not include—
(1) amounts received under workmen’s compensation acts as compensation for personal injuries or sickness;
(2) the amount of any damages (other than punitive damages) received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal physical injuries or physical sickness;
(3) amounts received through accident or health insurance (or through an arrangement having the effect of accident or health insurance) for personal injuries or sickness (other than amounts received by an employee, to the extent such amounts (A) are attributable to contributions by the employer which were not includible in the gross income of the employee, or (B) are paid by the employer);
(4) amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the Coast and Geodetic Survey or the Public Health Service, or as a disability annuity payable under the provisions of section 808 of the Foreign Service Act of 1980;
(5) amounts received by an individual as disability income attributable to injuries incurred as a direct result of a terroristic or military action (as defined in section 692(c)(2)); and
(6) amounts received pursuant to—
(A) section 1201 of the Omnibus Crime Control and Safe Streets Act of 1968 ([42 U.S.C. 3796](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section3796&num=0&edition=prelim)); 11 See References in Text note below. or
(B) a program established under the laws of any State whic
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 104
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Federal law — U.S. Code and appendices · legal_authorities
Page 1310
TITLE 10—ARMED FORCES
§ 1403
special rule for certain redesignations, see section 800
of Pub. L. 115–232, set out as a note preceding section
3001 of this title.
EFFECTIVE DATE OF 2011 AMENDMENT
Amendment by Pub. L. 111–383 applicable to persons
who first become entitled to retired or retainer pay
under subtitle A of this title after Jan. 7, 2011, and
table in subsec. (d) of this section, in effect on the day
before Jan. 7, 2011, applicable to the computation or re-
computation of retired or retainer pay for persons who
first became entitled to retired or retainer pay under
subtitle A on or before Jan. 7, 2011, see section 631(d) of
Pub. L. 111–383, set out as a note under section 1401 of
this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by section 922 of Pub. L. 98–94 effective
Oct. 1, 1983, see section 922(e) of Pub. L. 98–94, set out
as a note under section 1401 of this title.
Amendment by section 923 of Pub. L. 98–94 applicable
with respect to (1) the computation of retired or re-
tainer pay of any individual who becomes entitled to
that pay after Sept. 30, 1983, and (2) the recomputation
of retired pay under this section, of any individual who
after Sept. 30, 1983, becomes entitled to recompute re-
tired pay under this section, see section 923(g) of Pub.
L. 98–94, set out as a note under section 1174 of this
title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–513 effective Dec. 12, 1980,
see section 701(b)(3) of Pub. L. 96–513, set out as a note
under section 101 of this title.
ACCRUAL OF BENEFITS; PROSPECTIVE APPLICABILITY
No benefits to accrue for months beginning before
Oct. 23, 1992, by reason of the amendment by Pub. L.
102–484, see section 642(c) of Pub. L. 102–484, set out as
a note under section 140
Source: Supplied 2024 U.S. Code historical extraction · 10 U.S.C. § 1403
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