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" Amounts received as a pension, annuity or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country... "
Decisions of the Comptroller General of the United States - Page 373
by United States. General Accounting Office - 1961
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United States Statutes at Large, Volume 71

United States - 1958 - 1078 pages
...under the Internal Revenue Code of 1954. 61 Stat. 336. DC Code 4715S7«(b)(9). 14)52 O -58 -41 "(B) Amounts received as a pension, annuity, or similar...Coast and Geodetic Survey or the Public Health Service to the extent such amounts are excluded 26 use io4(a> from crrOss income under section 104 (a) (4)...
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All Hands

1946 - 1094 pages
...exempt from Delaware Income tax for years 1942 to end of war. Pensions, annuities or similar allowances for personal injuries or sickness resulting from active service in the armed forces of the United Statees are excluded from gross income. Refunds may be obtained on any Delaware income tax...
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United States Code, Volume 6

United States - 1965 - 1110 pages
...were not ineludible in the gross income of the employee, or (B) are paid by the employer) ; and (4) amounts received as a pension, annuity, or similar...and Geodetic Survey or the Public Health Service, or as a disability annuity payable under the provisions of section 831 of the Foreign Service Act of...
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United States Code, Volume 3

United States - 1953 - 1744 pages
...amount of any damages received whether by suit or agreement on account of such injuries or sickness, and (6) Ministers. The rental value of a dwelling house and appurtenances thereof furnished to a minister...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...amount of any damages received whether by suit or agreement on account of such injuries or sickness, and amounts received as a pension, annuity, or similar...active service in the armed forces of any country ; (6) MINISTERS.- — The rental value of a dwelling house and appurtenances thereof furnished to a...
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Supplement III to the Military Laws of the United States ..., Volume 1

United States - 1945 - 1036 pages
...items shall not be included in gross income and shall be exempt from taxation under this chapter: * * * amounts received as a pension, annuity, or similar...active service in the armed forces of any country. Sec. 22 (b) (5), Internal Revenue Code; sec. 113 act of Oct. 21, 1942 (56 Stat. 811); 26 USC 22 (b)...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...amount of any damages received whether by suit or agreement on account of such injuries or sickness, and amounts received as a pension, annuity, or similar...active service in the armed forces of any country; (6) MINISTERS. — The rental value of a dwelling house and appurtenances thereof furnished to a minister...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...amount of any damages received whether by suit or agreement on account of such injuries or sickness, and amounts received as a pension, annuity, or similar...active service in the armed forces of any country; (6) MINISTERS. — The rental value of a dwelling house and appurtenances thereof furnished to a minister...
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Individual Income Tax Reduction: Hearings ... 80th Congress, 1st Session, on ...

United States. Congress. Senate. Committee on Finance - 1947 - 596 pages
...amounts excluded from gross income under section 22 (b) (5); except that this subsection shall apply to amounts received as a pension, annuity, or similar...active service in the armed forces of any country, unless such amounts are also excluded from gross income by a provision of law other than section 22...
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Individual Income Tax Reduction. Hearings .. on H.R.1 ... April 22-May 2, 1947

United States. Congress. Senate. Committee on Finance - 1947 - 598 pages
...amounts excluded from gross income under section 22 (b) (5); except that this subsection shall apply to amounts received as a pension, annuity, or similar...active service in the armed forces of any country, unless such amounts are also excluded from gross income by a provision of law other than section 22...
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