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10 U.S.C. § 1403

Disability retired pay: treatment under Internal Revenue Code of 1986

Ch. 71 — COMPUTATION OF RETIRED PAY
Title 10 U.S.C. ● ACTIVE Primary Source Ch. 71
Statutory Text

10 U.S.C. § 1403 — Disability retired pay: treatment under Internal Revenue Code of 1986

U.S.C. Title 10 - ARMED FORCES 10 U.S.C. United States Code, 2023 Edition Title 10 - ARMED FORCES Subtitle A - General Military Law PART II - PERSONNEL CHAPTER 71 - COMPUTATION OF RETIRED PAY Sec. 1403 - Disability retired pay: treatment under Internal Revenue Code of 1986 From the U.S. Government Publishing Office, www.gpo.gov

§1403. Disability retired pay: treatment under Internal Revenue Code of 1986

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.

(Aug. 10, 1956, ch. 1041, 70A Stat. 108; Pub. L. 96–342, title VIII, §813(b)(3)(C), Sept. 8, 1980, 94 Stat. 1104; Pub. L. 96–513, title V, §511(52)(A), (B), Dec. 12, 1980, 94 Stat. 2925; Pub. L. 100–26, §7(h)(1), (2)(A), Apr. 21, 1987, 101 Stat. 282.)

Historical and Revision Notes Revised sectionSource (U.S. Code)Source (Statutes at Large)

1403 37:272(h). Oct. 12, 1949, ch. 681, §402(h), 63 Stat. 820.

Editorial Notes

References in Text The Internal Revenue Code of 1986, referred to in text, is set out in Title 26, Internal Revenue Code.

Amendments 1987—Pub. L. 100–26 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954" in section catchline and text. 1980—Pub. L. 96–513 substituted "the Internal Revenue Code of 1954" for "title 26" in section catchline and text. Pub. L. 96–342 inserted reference to section 1402a(d) of this title.

Statutory Notes and Related Subsidiaries

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.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 10 U.S.C. § 1403 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 10 U.S.C. § 1402a 10 U.S.C. § 1404 →
Ch. 71 — COMPUTATION OF RETIRED PAY
10 U.S.C. § 140110 U.S.C. § 1401a10 U.S.C. § 140210 U.S.C. § 1402a10 U.S.C. § 140310 U.S.C. § 140410 U.S.C. § 140510 U.S.C. § 140610 U.S.C. § 140710 U.S.C. § 1407a10 U.S.C. § 140810 U.S.C. § 140910 U.S.C. § 141010 U.S.C. § 141110 U.S.C. § 141210 U.S.C. § 141310 U.S.C. § 1413a10 U.S.C. § 141410 U.S.C. § 1415
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