Title 10 — Armed Forces
Part II · Chapter 71 — Computation of Retired Pay
§ 1403. Disability retired pay: treatment under Internal Revenue Code of 1986
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 10, 1956, ch. 1041, 70A Stat. 108 · 70A Stat. 108
Enacted · 10 U.S.C. § 1403
Aug. 10, 1956, ch. 1041, 70A Stat. 108
Source evidence
Code source credit
Aug. 10, 1956, ch. 1041, 70A Stat. 108Department of Defense Authorization Act, 1981
Pub. L. 96–342 title VIII § 813(b)(3)(C) · 94 Stat. 1077
Inserted · 10 U.S.C. § 1403
Pub. L. 96–342 inserted reference to section 1402a(d) of this title
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 96–342 inserted reference to section 1402a(d) of this title.Enacted provision · exact public law section
(C) Sections 1373 and 1403 of such title are amended by inserting “or 1402a(d)” after “1402(d)”.Defense Officer Personnel Management Act
Pub. L. 96–513 title V § 511(52)(A) · 94 Stat. 2835
Substituted · 10 U.S.C. § 1403
Pub. L. 96–513 substituted “the Internal Revenue Code of 1954” for “title 26” in section catchline and text
Source evidence
Code amendment note
Pub. L. 96–513 substituted “the Internal Revenue Code of 1954” for “title 26” in section catchline and text.Enacted provision · exact public law section
(A) Section 1403 is amended by striking out “title 26” and 10 USC 1403. inserting in lieu thereof “the Internal Revenue Code of 1954”.Effective date note
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.Defense Technical Corrections Act of 1987
Pub. L. 100–26 § 7(h)(1) · 101 Stat. 273
Substituted · 10 U.S.C. § 1403
Pub. L. 100–26 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” in section catchline and text
Source evidence
Code amendment note
Pub. L. 100–26 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” in section catchline and text.Enacted provision · exact public law section
(1) The following sections of title 10, United States Code, are amended by striking out “Internal Revenue Code of 1954” and inserting in lieu 26 USC 1 et seq. thereof “Internal Revenue Code of 1986”: sections 1403, 1408(a)(4)(D), 1451(e)(4)(B)(ii), and 2401(d)(1)(B).
3 of 4 references resolved to an enrolled provision · 1 partial
Notes
historicalAndRevision
| Historical and Revision Notes | ||
|---|---|---|
| Revised section | Source (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.
Amendments1980–1987 · 2 rounds
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 , see section 701(b)(3) of Pub. L. 96–513, set out as a note under section 101 of this title.
Credits
1956–1987 · 4 acts
- 1956Aug. 10, 1956, ch. 1041, 70A Stat. 108
- 1980Pub. L. 96–342, title VIII, § 813(b)(3)(C), , 94 Stat. 1104
- 1980Pub. L. 96–513, title V, § 511(52)(A), (B), , 94 Stat. 2925
- 1987Pub. L. 100–26, § 7(h)(1), (2)(A), , 101 Stat. 282.
Show as published
(Aug. 10, 1956, ch. 1041, 70A Stat. 108; Pub. L. 96–342, title VIII, § 813(b)(3)(C), , 94 Stat. 1104; Pub. L. 96–513, title V, § 511(52)(A), (B), , 94 Stat. 2925; Pub. L. 100–26, § 7(h)(1), (2)(A), , 101 Stat. 282.)