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26 U.S.C. § 912 — Exemption for certain allowances
Federal law — U.S. Code and appendices · legal_authorities
The following items shall not be included in gross income, and shall be exempt from taxation under this subtitle:
(1) **Foreign areas allowances** — In the case of civilian officers and employees of the Government of the United States, amounts received as allowances or otherwise (but not amounts received as post differentials) under—
(A) chapter 9 of title I of the Foreign Service Act of 1980,
(B) section 4 of the Central Intelligence Agency Act of 1949, as amended ([50 U.S.C. 3505](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section3505&num=0&edition=prelim)),
(C) title II of the Overseas Differentials and Allowances Act, or
(D) subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of such Act.
(2) **Cost-of-living allowances** — In the case of civilian officers or employees of the Government of the United States stationed outside the continental United States (other than Alaska), amounts (other than amounts received under title II of the Overseas Differentials and Allowances Act) received as cost-of-living allowances in accordance with regulations approved by the President (or in the case of judicial officers or employees of the United States, in accordance with rules similar to such regulations).
(3) **Peace Corps allowances** — In the case of an individual who is a volunteer or volunteer leader within the meaning of the Peace Corps Act and members of his family, amounts received as allowances under section 5 or 6 of the Peace Corps Act other than amounts received as—
(A) termination payments under section 5(c) or section 6(1) of such Act,
(B) leave allowances,
(C) if such individual is a volunteer leader training in the United States, allowances to members of
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Source file: Laws/federal/codes/united-states-code/title-26/section-912-exemption-for-certain-allowances--5f549e23f7.md
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Source location: Title 26, Chapter 1, § 912; chapter-001-normal-taxes-and-surtaxes.md
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The following items shall not be included in gross income, and shall be exempt from taxation under this subtitle:
(1) **Foreign areas allowances** — In the case of civilian officers and employees of the Government of the United States, amounts received as allowances or otherwise (but not amounts received as post differentials) under—
(A) chapter 9 of title I of the Foreign Service Act of 1980,
(B) section 4 of the Central Intelligence Agency Act of 1949, as amended ([50 U.S.C. 3505](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section3505&num=0&edition=prelim)),
(C) title II of the Overseas Differentials and Allowances Act, or
(D) subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of such Act.
(2) **Cost-of-living allowances** — In the case of civilian officers or employees of the Government of the United States stationed outside the continental United States (other than Alaska), amounts (other than amounts received under title II of the Overseas Differentials and Allowances Act) received as cost-of-living allowances in accordance with regulations approved by the President (or in the case of judicial officers or employees of the United States, in accordance with rules similar to such regulations).
(3) **Peace Corps allowances** — In the case of an individual who is a volunteer or volunteer leader within the meaning of the Peace Corps Act and members of his family, amounts received as allowances under section 5 or 6 of the Peace Corps Act other than amounts received as—
(A) termination payments under section 5(c) or section 6(1) of such Act,
(B) leave allowances,
(C) if such individual is a volunteer leader training in the United States, allowances to members of his family, and
(D) such portion of living allowances as the President may determine under the Peace Corps Act as constituting basic compensation.
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Federal law — U.S. Code and appendices · legal_authorities
For the purpose of this subchapter—
(1) “Government” means the Government of the United States;
(2) “agency” means an Executive agency and the Library of Congress, but does not include a Government controlled corporation;
(3) “employee” means an employee in or under an agency and more specifically defined by regulations prescribed by the President;
(4) “United States”, when used in a geographical sense, means the several States and the District of Columbia;
(5) “continental United States” means the several States and the District of Columbia, but does not include Alaska or Hawaii; and
(6) “foreign area” means—
(A) the Trust Territory of the Pacific Islands; and
(B) any other area outside the United States, the Commonwealth of Puerto Rico, the Canal Zone, and territories and possessions of the United States.
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5921
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Congress finds that—
(1) a career foreign service, characterized by excellence and professionalism, is essential in the national interest to assist the President and the Secretary of State in conducting the foreign affairs of the United States;
(2) the scope and complexity of the foreign affairs of the Nation have heightened the need for a professional foreign service that will serve the foreign affairs interests of the United States in an integrated fashion and that can provide a resource of qualified personnel for the President, the Secretary of State, and the agencies concerned with foreign affairs;
(3) the Foreign Service of the United States, established under the Act of May 24, 1924 (commonly known as the Rogers Act) and continued by the Foreign Service Act of 1946, must be preserved, strengthened, and improved in order to carry out its mission effectively in response to the complex challenges of modern diplomacy and international relations;
(4) the members of the Foreign Service should be representative of the American people, aware of the principles and history of the United States and informed of current concerns and trends in American life, knowledgeable of the affairs, cultures, and languages of other countries, and available to serve in assignments throughout the world; and
(5) the Foreign Service should be operated on the basis of merit principles.
**(b)** The objective of this chapter is to strengthen and improve the Foreign Service of the United States by—
(1) assuring, in accordance with merit principles, admission through impartial and rigorous examination, acquisition of career status only by those who have demonstrated their fitness through successful completion of probationary assignments, effective career development, advancement
Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 3901
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment**
(1) There is established in the Treasury of the United States an account to be known as the “Foreign Currency Fluctuations, Peace Corps, Account”. The account shall be used for the purpose of providing funds to pay expenses for operations of the Peace Corps outside the United States which, as a result of fluctuations in currency exchange rates, exceed the amount appropriated for such expenses.
(2) Funds in the account may be transferred, upon the certification of the Director of the Peace Corps (or the Director’s designee) that the transfer is necessary for the purpose specified in paragraph (1), to the account containing funds appropriated for the expenses of the Peace Corps.
**(b) Use of funds in account** Funds transferred under subsection (a) shall be merged with, and be available for the same time period, as the appropriation to which they are applied. Notwithstanding any provision of law limiting the amount of funds the Peace Corps may obligate in any fiscal year, such amount shall be increased to the extent necessary to reflect fluctuations in exchange rates from those used in preparing the budget submission.
**(c) Exchange rates applicable to obligations** An obligation of the Peace Corps payable in the currency of a foreign country may be recorded as an obligation based upon exchange rates used in preparing a budget submission. A change reflecting fluctuations in exchange rates may be recorded as a disbursement is made.
**(d) Transfers back to account** Funds transferred from the Foreign Currency Fluctuations, Peace Corps, Account may be transferred back to that account—
(1) if the funds are not needed to pay obligations incurred because of fluctuations in currency exchange rates of foreign countries in the appropriation to which the
Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 2515
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Wages** For purposes of this chapter, the term “wages” means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include remuneration paid—
(1) for active service performed in a month for which such employee is entitled to the benefits of section 112 (relating to certain combat zone compensation of members of the Armed Forces of the United States) to the extent remuneration for such service is excludable from gross income under such section,
(2) for agricultural labor (as defined in section 3121(g)) unless the remuneration paid for such labor is wages (as defined in section 3121(a)),
(3) for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority,
(4) for service not in the course of the employer’s trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is $50 or more and such service is performed by an individual who is regularly employed by such employer to perform such service. For purposes of this paragraph, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if—
(A) on each of some 24 days during such quarter such individual performs for such employer for some portion of the day service not in the course of the employer’s trade or business, or
(B) such individual was regularly employed (as determined under subparagraph (A)) by such employer in the performance of such service during the preceding calendar quarter,
(5) for services by a citizen or resident of the United States for a foreign go
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3401
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Congress of the United States declares that it is the policy of the United States and the purpose of this chapter to promote world peace and friendship through a Peace Corps, which shall make available to interested countries and areas men and women of the United States qualified for service abroad and willing to serve, under conditions of hardship if necessary, to help the peoples of such countries and areas in meeting their needs for trained manpower, particularly in meeting the basic needs of those living in the poorest areas of such countries, and to help promote a better understanding of the American people on the part of the peoples served and a better understanding of other peoples on the part of the American people.
**(b)** The Congress declares that it is the policy of the United States and a purpose of the Peace Corps to maintain, to the maximum extent appropriate and consistent with programmatic and fiscal considerations, a volunteer corps of at least 10,000 individuals.
Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 2501
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Travel, allowances, and related expenses for officers and employees assigned to duty stations outside United States** Under such regulations as the Director may prescribe, the Agency, with respect to its officers and employees assigned to duty stations outside the several States of the United States of America, excluding Alaska and Hawaii, but including the District of Columbia, shall—
(1)
(A) pay the travel expenses of officers and employees of the Agency, including expenses incurred while traveling pursuant to authorized home leave;
(B) pay the travel expenses of members of the family of an officer or employee of the Agency when proceeding to or returning from his post of duty; accompanying him on authorized home leave; or otherwise traveling in accordance with authority granted pursuant to the terms of this chapter or any other Act;
(C) pay the cost of transporting the furniture and household and personal effects of an officer or employee of the Agency to his successive posts of duty and, on the termination of his services, to his residence at time of appointment or to a point not more distant, or, upon retirement, to the place where he will reside;
(D) pay the cost of packing and unpacking, transporting to and from a place of storage, and storing the furniture and household and personal effects of an officer or employee of the Agency, when he is absent from his post of assignment under orders, or when he is assigned to a post to which he cannot take or at which he is unable to use such furniture and household and personal effects, or when it is in the public interest or more economical to authorize storage; but in no instance shall the weight or volume of the effects stored together with the weight or volume of the effects transported exceed the m
Source: Supplied U.S. Code snapshot — release unconfirmed · 50 U.S.C. § 3505
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Separation from Government service; reemployment or reinstatement upon termination of Institute employment; benefits**
(1) Under such terms and conditions as the President may direct, any agency of the United States Government may separate from Government service for a specified period any officer or employee of that agency who accepts employment with the Institute.
(2) An officer or employee separated by an agency under paragraph (1) of this subsection for employment with the Institute shall be entitled upon termination of such employment to reemployment or reinstatement with such agency (or a successor agency) in an appropriate position with the attendant rights, privileges, and benefits with 11 So in original. Probably should be “which”. the officer or employee would have had or acquired had he or she not been so separated, subject to such time period and other conditions as the President may prescribe.
(3) An officer or employee entitled to reemployment or reinstatement rights under paragraph (2) of this subsection shall, while continuously employed by the Institute with no break in continuity of service, continue to participate in any benefit program in which such officer or employee was participating prior to employment by the Institute, including programs for compensation for job-related death, injury, or illness; programs for health and life insurance; programs for annual, sick, and other statutory leave; and programs for retirement under any system established by the laws of the United States; except that employment with the Institute shall be the basis for participation in such programs only to the extent that employee deductions and employer contributions, as required, in payment for such participation for the period of employment with the Institute,
Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 3310
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Federal law — U.S. Code and appendices · legal_authorities
Page 2159
TITLE 26—INTERNAL REVENUE CODE
§ 912
Committee on Ways and Means of the House of Rep-
resentatives and to the Committee on Finance of the
Senate on the operation and effects of sections 911 and
912 of the Internal Revenue Code of 1986 [formerly
I.R.C. 1954].
‘‘(b) INFORMATION
FROM
FEDERAL
AGENCIES.—Each
agency of the Federal Government which pays allow-
ances excludable from gross income under section 912 of
such Code shall keep such records and furnish to the
Secretary of the Treasury such information as he de-
termines to be necessary to carry out his responsibility
under subsection (a).’’
§ 912. Exemption for certain allowances
The following items shall not be included in
gross income, and shall be exempt from taxation
under this subtitle:
(1) Foreign areas allowances
In the case of civilian officers and employees
of the Government of the United States,
amounts received as allowances or otherwise
(but not amounts received as post differen-
tials) under—
(A) chapter 9 of title I of the Foreign Serv-
ice Act of 1980,
(B) section 4 of the Central Intelligence
Agency Act of 1949, as amended (50 U.S.C.
3505),
(C) title II of the Overseas Differentials
and Allowances Act, or
(D) subsection (e) or (f) of the first section
of the Administrative Expenses Act of 1946,
as amended, or section 22 of such Act.
(2) Cost-of-living allowances
In the case of civilian officers or employees
of the Government of the United States sta-
tioned outside the continental United States
(other than Alaska), amounts (other than
amounts received under title II of the Over-
seas Differentials and Allowances Act) re-
ceived as cost-of-living allowances in accord-
ance with regulations approved by the Presi-
dent (or in the case of judicial officers or em-
ploye
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 912
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Federal law — U.S. Code and appendices · legal_authorities
Page 880
TITLE 50—WAR AND NATIONAL DEFENSE
§ 3504
1996—Subsec. (e). Pub. L. 104–106 struck out subsec.
(e) which read as follows: ‘‘Notwithstanding subsection
(e) of section 759 of title 40, the provisions of section 759
of title 40 relating to the procurement of automatic
data processing equipment or services shall not apply
with respect to such procurement by the Central Intel-
ligence Agency.’’
1982—Subsec. (e). Pub. L. 97–269 added subsec. (e).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104–106 effective 180 days after
Feb. 10, 1996, see section 5701 of Pub. L. 104–106, div. E,
title LVII, Feb. 10, 1996, 110 Stat. 702.
EFFECTIVE DATE OF 1982 AMENDMENT
Pub. L. 97–269, title VII, § 703, Sept. 27, 1982, 96 Stat.
1155, provided that: ‘‘The provisions of titles IV and V
[enacting former section 202 of Title 10, Armed Forces,
and amending this section] and of this title [which, ex-
cept for enacting this note was not classified to the
Code] shall become effective upon the date of the enact-
ment of this Act [Sept. 27, 1982].’’
PROCUREMENT OF AUTOMATIC DATA PROCESSING EQUIP-
MENT
OR SERVICES; CONTRACTS MADE BEFORE SEP-
TEMBER 27, 1982
Pub. L. 97–269, title V, § 502(b), Sept. 27, 1982, 96 Stat.
1145, provided that former subsec. (e) of this section did
not apply to a contract made before Sept. 27, 1982.
§ 3504. Repealed. Pub. L. 85–507, § 21(b)(2), July 7,
1958, 72 Stat. 337
Section, act June 20, 1949, ch. 227, § 4, 63 Stat. 208, re-
lated to education and training of officers and employ-
ees. See section 4101 et seq. of Title 5, Government Or-
ganization and Employees.
Section was formerly classified to section 403d of this
title and repealed prior to editorial reclassification and
renumbering as thi
Source: Supplied 2024 U.S. Code historical extraction · 50 U.S.C. § 3505
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