26Title 26The US tax code, read & explained

26 U.S.C. § 140

§ 140. Cross references to other Acts

158 words · amended 23 times · cited by 8 other sections

Compare on Cornell LII Official XML (House)

No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed March 23, 2018 by the Consolidated Appropriations Act, 2018.

Every change, newest first (25)
  1. March 23, 2018Consolidated Appropriations Act, 2018
  2. October 6, 2006Public Law 109-304
  3. January 23, 2002Public Law 107-134
  4. August 5, 1997Public Law 105-33
  5. August 20, 1996Small Business Job Protection Act of 1996
  6. October 24, 1992Public Law 102-486
  7. August 6, 1991Public Law 102-83
  8. May 7, 1991Public Law 102-40
  9. November 10, 1988Technical and Miscellaneous Revenue Act of 1988
  10. October 22, 1986Tax Reform Act of 1986
  11. July 18, 1984Deficit Reduction Act of 1984
  12. January 14, 1983Public Law 97-473
  13. August 13, 1981Economic Recovery Tax Act of 1981
  14. December 24, 1980Public Law 96-589
  15. April 1, 1980Public Law 96-222
  16. November 6, 1978Revenue Act of 1978
  17. November 9, 1978Public Law 95-618
  18. October 4, 1976Tax Reform Act of 1976
  19. December 30, 1969Tax Reform Act of 1969
  20. March 8, 1966Public Law 89-365
  21. February 26, 1964Public Law 88-272
  22. September 2, 1958Public Law 85-857
  23. June 17, 1957Public Law 85-56
  24. August 1, 1956Internal Revenue Code of 1954 (original text)
  25. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a)
  2. (b)
(a)

For exemption of—

(1)

Allowances and expenditures to meet losses sustained by persons serving the United States abroad, due to appreciation of foreign currencies, see section 5943 of title 5, United States Code.

(2)

Benefits under laws administered by the Department of Veterans Affairs, see section 5301 of title 38, United States Code.

(3)

Earnings of ship contractors deposited in special reserve funds, see section 53507 of title 46, United States Code.

(4)

Income derived from Federal Reserve banks, including capital stock and surplus, see section 7 of the Federal Reserve Act (12 U.S.C. 531).

(5)

Special pensions of persons on Army and Navy medal of honor roll, see 38 U.S.C. 1562(a)–(c).

(b)

For extension of military income tax-exemption benefits to commissioned officers of Public Health Service in certain circumstances, see section 212 of the Public Health Service Act (42 U.S.C. 213).