§ 912. Exemption for certain allowances
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/usc/title-26/section-912A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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),
(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 290; Pub. L. 86–707, title V, § 523(a), Sept. 6, 1960, 74 Stat. 802; Pub. L. 87–293, title II, § 201(a), Sept. 22, 1961, 75 Stat. 625; Pub. L. 96–465, title II, § 2206(e)(3), Oct. 17, 1980, 94 Stat. 2163; Pub. L. 100–647, title VI, § 6137(a), Nov. 10, 1988, 102 Stat. 3723; Pub. L. 115–141, div. U, title IV, § 401(a)(161), Mar. 23, 2018, 132 Stat. 1192.)
Connections17 cite this · traces to 7
Cited by 17 sections · top 14
public-private-law
U.S. Code
statutes-at-large
- Public Law 87–293
- Public Law 86–707
- Public Law 403
- Public Law 96–465To promote the foreign policy of the United States by strengthening and improving the Foreign Service of the United States, and for other purposes
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 115–141To amend the State Department Basic Authorities Act of 1956 to include severe forms of trafficking in persons within the definition of transnational organized crime for purposes of the rewards program of the Department of State, and for other purposes
- Public Law 95–615To change the tax treatment of income earned abroad by United States citizens and residents, and for other purposes
- Public Law 96–8To help maintain peace, security, and stability in the Western Pacific and to promote the foreign policy of the United States by authorizing the continuation of commercial, cultural, and other relations between the people of the United States and the people on Taiwan, and for other purposes
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Traces to 7 documents
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- Aug. 16, 1954, ch. 736
- 68A Stat. 290
- Pub. L. 86–707, title V, § 523(a)
- 74 Stat. 802
- Pub. L. 87–293, title II, § 201(a)
- 75 Stat. 625
- Pub. L. 96–465, title II, § 2206(e)(3)
- 94 Stat. 2163
- Pub. L. 100–647, title VI, § 6137(a)
- 102 Stat. 3723
- 132 Stat. 1192
- Pub. L. 96–465
- 94 Stat. 2071
- Pub. L. 86–707
- 74 Stat. 793
- Pub. L. 89–554
- 80 Stat. 378
- Pub. L. 87–293
- 75 Stat. 612
- Pub. L. 100–647
- Pub. L. 100–647, title VI, § 6137(b)
- section 2403 of Pub. L. 96–465
- Pub. L. 87–293, title II, § 201(d)
- section 1303 of this title
- Section 201(d) of Pub. L. 87–293
- Pub. L. 89–572, § 5(a)
- 80 Stat. 765
- Pub. L. 89–572
- Pub. L. 86–707, title V, § 523(b)
- Pub. L. 99–514, § 2
- 100 Stat. 2095
- Section 201(a) of Pub. L. 87–293
- section 5(b) of Pub. L. 89–572
- Pub. L. 99–514, title XII, § 1232(b)
- 100 Stat. 2564
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§ 912
Exemption for certain allowances
Stat.×8
U.S.C.×7
Pub. L.×1
Fed. Reg.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 290
Pub. L.Pub. L. 86–707, title V, § 523(a)
Stat.74 Stat. 802
Pub. L.Pub. L. 87–293, title II, § 201(a)
Cites 42 · showing 12Cited by 17 across 4 sources