Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 140

§ 140. Cross references to other Acts

1,494 words·~7 min read·/usc/title-26/section-140

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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).
(Aug. 16, 1954, ch. 736, 68A Stat. 39, § 121; Aug. 1, 1956, ch. 837, title V, § 501(t), 70 Stat. 885; Pub. L. 85–56, title XXII, § 2201(25), June 17, 1957, 71 Stat. 160; Pub. L. 85–857, § 13(t), Sept. 2, 1958, 72 Stat. 1266; renumbered § 122, Pub. L. 88–272, title II, § 206(a), Feb. 26, 1964, 78 Stat. 38; renumbered § 123, Pub. L. 89–365, § 1(a)(1), Mar. 8, 1966, 80 Stat. 32; renumbered § 124, Pub. L. 91–172, title IX, § 901(a), Dec. 30, 1969, 83 Stat. 709; amended Pub. L. 94–455, title XIX, § 1901(a)(21), Oct. 4, 1976, 90 Stat. 1766; renumbered § 125, Pub. L. 95–618, title II, § 242(a), Nov. 9, 1978, 92 Stat. 3193; renumbered § 126, renumbered § 127, renumbered § 128, Pub. L. 95–600, title I, §§ 134(a), 164(a), title V, 543(a), Nov. 6, 1978, 92 Stat. 2783, 2811, 2888; amended Pub. L. 96–222, title I, § 101(a)(3), Apr. 1, 1980, 94 Stat. 195;
Pub. L. 96–589, § 6(i)(1), Dec. 24, 1980, 94 Stat. 3410; renumbered § 129, renumbered § 130, Pub. L. 97–34, title I, § 124(e)(1), title III, § 301(a), Aug. 13, 1981, 95 Stat. 198, 267; renumbered § 131, renumbered § 132, Pub. L. 97–473, title I, §§ 101(b)(1), 102(a), Jan. 14, 1983, 96 Stat. 2605, 2606; renumbered § 133, renumbered § 134 and amended Pub. L. 98–369, div. A, title V, §§ 531(a)(1), 543(a), div. B, title VI, § 2661(o)(2), July 18, 1984, 98 Stat. 877, 891, 1159; renumbered § 135, Pub. L. 99–514, title XI, § 1168(a), Oct. 22, 1986, 100 Stat. 2512; renumbered § 136, Pub. L. 100–647, title VI, § 6009(a), Nov. 10, 1988, 102 Stat. 3688;
Pub. L. 102–40, title IV, § 402(d)(2), May 7, 1991, 105 Stat. 239; Pub. L. 102–83, § 5(c)(2), Aug. 6, 1991, 105 Stat. 406; renumbered § 137, Pub. L. 102–486, title XIX, § 1912(a), Oct. 24, 1992, 106 Stat. 3014; renumbered § 138, Pub. L. 104–188, title I, § 1807(b), Aug. 20, 1996, 110 Stat. 1901; renumbered § 139, Pub. L. 105–33, title IV, § 4006(a), Aug. 5, 1997, 111 Stat. 331; renumbered § 140, Pub. L. 107–134, title I, § 111(a), Jan. 23, 2002, 115 Stat. 2432; Pub. L. 109–304, § 17(e)(2), Oct. 6, 2006, 120 Stat. 1708;
Pub. L. 115–141, div. U, title IV, § 401(a)(2)(A), (b)(11), Mar. 23, 2018, 132 Stat. 1184, 1202.)
Connections21 cite this · traces to 23
Cited by 21 sections · top 20
U.S. Code
Traces to 23 documents
U.S. Code
82 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 39
  • Aug. 1, 1956, ch. 837
  • 70 Stat. 885
  • Pub. L. 85–56, title XXII, § 2201(25)
  • 71 Stat. 160
  • Pub. L. 85–857, § 13(t)
  • 72 Stat. 1266
  • Pub. L. 88–272, title II, § 206(a)
  • 78 Stat. 38
  • Pub. L. 89–365, § 1(a)(1)
  • 80 Stat. 32
  • Pub. L. 91–172, title IX, § 901(a)
  • 83 Stat. 709
  • Pub. L. 94–455, title XIX, § 1901(a)(21)
  • 90 Stat. 1766
  • Pub. L. 95–618, title II, § 242(a)
  • 92 Stat. 3193
  • Pub. L. 95–600, title I
  • 92 Stat. 2783
  • Pub. L. 96–222, title I, § 101(a)(3)
  • 94 Stat. 195
  • Pub. L. 96–589, § 6(i)(1)
  • 94 Stat. 3410
  • Pub. L. 97–34, title I, § 124(e)(1)
  • 95 Stat. 198
  • Pub. L. 97–473, title I
  • 96 Stat. 2605
  • Pub. L. 98–369, div. A, title V
  • 98 Stat. 877
  • Pub. L. 99–514, title XI, § 1168(a)
  • 100 Stat. 2512
  • Pub. L. 100–647, title VI, § 6009(a)
  • 102 Stat. 3688
  • Pub. L. 102–40, title IV, § 402(d)(2)
  • 105 Stat. 239
  • Pub. L. 102–83, § 5(c)(2)
  • 105 Stat. 406
  • Pub. L. 102–486, title XIX, § 1912(a)
  • 106 Stat. 3014
+ 42 more
Citation graph
cites case law
§ 140
Cross references to other Acts
U.S.C.×20
Stat.×1
U.S.C.§ 5943
U.S.C.§ 5301
U.S.C.§ 53507
U.S.C.§ 531
U.S.C.§ 1562
U.S.C.§ 213
Pub. L.Public Law 115-141
U.S.C.§ 139
U.S.C.§ 138
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 39
ActAug. 1, 1956, ch. 837
Cites 105 · showing 12Cited by 21 across 2 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.