us/statute/26/112/b/1

(2)#

was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone.

With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978.

name: hospitalization_after_combat_zone_termination_limit_years kind: parameter dtype: Integer source: 26 USC 112(a), 112(b) metadata: proof: atoms: - path: versions[0].formula kind: parameter source: corpus_citation_path: us/statute/26/112 excerpt: >- this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone versions: - effective_from: '1990-01-01' formula: '2'

name: amount_excluded_from_gross_income_by_reason_of_section_112 kind: derived entity: TaxUnit dtype: Money period: Year unit: USD source: 26 USC 112(a), 26 USC 112(b), 26 USC 112(c), 26 USC 112(d) metadata: proof: atoms: - path: versions[0].formula kind: formula source: corpus_citation_path: us/statute/26/112 excerpt: >- Gross income does not include compensation received for active service as a member below the grade of commissioned officer in the Armed Forces of the United States for any month during any part of which such member— (1) served in a combat zone, or (2) was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone - path: versions[0].formula kind: formula source: corpus_citation_path: us/statute/26/112 excerpt: >- Gross income does not include so much of the compensation as does not exceed the maximum enlisted amount received for active service as a commissioned officer in the Armed Forces of the United States for any month during any part of which such officer— (1) served in a combat zone, or (2) was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone - path: versions[0].formula kind: exception source: corpus_citation_path: us/statute/26/112 excerpt: >- but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone. With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978. - path: versions[0].formula kind: definition source: corpus_citation_path: us/statute/26/112 excerpt: >- The term “commissioned officer” does not include a commissioned warrant officer. - path: versions[0].formula kind: definition source: corpus_citation_path: us/statute/26/112 excerpt: >- The term “compensation” does not include pensions and retirement pay. - path: versions[0].formula kind: formula source: corpus_citation_path: us/statute/26/112 excerpt: >- Gross income does not include compensation received for active service as a member of the Armed Forces of the United States for any month during any part of which such member is in a missing status ... during the Vietnam conflict as a result of such conflict, other than a period with respect to which it is officially determined ... that he is officially absent from his post of duty without authority. - path: versions[0].formula kind: formula source: corpus_citation_path: us/statute/26/112 excerpt: >- Gross income does not include compensation received for active service as an employee for any month during any part of which such employee is in a missing status during the Vietnam conflict as a result of such conflict. versions: - effective_from: '1990-01-01' formula: >- (if member_below_grade_of_commissioned_officer_in_armed_forces and ( served_in_combat_zone_during_month or ( hospitalized_resulting_from_combat_zone_wounds_disease_or_injury and months_beginning_after_combatant_activities_termination <= hospitalization_after_combat_zone_termination_limit_years and not vietnam_combat_zone_hospitalization_month_after_january_1978 ) ): active_service_compensation_as_enlisted_member_excluding_pensions_and_retirement_pay else: 0) + (if commissioned_officer_in_armed_forces_excluding_commissioned_warrant_officer and ( served_in_combat_zone_during_month or ( hospitalized_resulting_from_combat_zone_wounds_disease_or_injury and months_beginning_after_combatant_activities_termination <= hospitalization_after_combat_zone_termination_limit_years and not vietnam_combat_zone_hospitalization_month_after_january_1978 ) ): min( active_service_compensation_as_commissioned_officer_excluding_pensions_and_retirement_pay, maximum_enlisted_amount_for_commissioned_officer_months ) else: 0) + (if armed_forces_member_in_missing_status_during_vietnam_conflict_as_result_of_conflict and not officially_absent_from_post_of_duty_without_authority: armed_forces_missing_status_active_service_compensation else: 0) + (if civilian_employee_in_missing_status_during_vietnam_conflict_as_result_of_conflict: civilian_employee_missing_status_active_service_compensation else: 0)

hospitalization_after_combat_zone_termination_limit_years

Parameter

source: 26 USC 112(a), 112(b)

- name: hospitalization_after_combat_zone_termination_limit_years
  kind: parameter
  dtype: Integer
  source: 26 USC 112(a), 112(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/112
            excerpt: >-
              this paragraph shall not apply for any month beginning more than 2 years after the
              date of the termination of combatant activities in such zone
  versions:
    - effective_from: '1990-01-01'
      formula: '2'

amount_excluded_from_gross_income_by_reason_of_section_112

Derived

source: 26 USC 112(a), 26 USC 112(b), 26 USC 112(c), 26 USC 112(d)

- name: amount_excluded_from_gross_income_by_reason_of_section_112
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 112(a), 26 USC 112(b), 26 USC 112(c), 26 USC 112(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/112
            excerpt: >-
              Gross income does not include compensation received for active service as a member
              below the grade of commissioned officer in the Armed Forces of the United States for
              any month during any part of which such member— (1) served in a combat zone, or (2)
              was hospitalized as a result of wounds, disease, or injury incurred while serving in a
              combat zone
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/112
            excerpt: >-
              Gross income does not include so much of the compensation as does not exceed the
              maximum enlisted amount received for active service as a commissioned officer in the
              Armed Forces of the United States for any month during any part of which such officer—
              (1) served in a combat zone, or (2) was hospitalized as a result of wounds, disease,
              or injury incurred while serving in a combat zone
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/112
            excerpt: >-
              but this paragraph shall not apply for any month beginning more than 2 years after the
              date of the termination of combatant activities in such zone. With respect to service
              in the combat zone designated for purposes of the Vietnam conflict, paragraph (2)
              shall not apply to any month after January 1978.
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/112
            excerpt: The term “commissioned officer” does not include a commissioned warrant officer.
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/112
            excerpt: The term “compensation” does not include pensions and retirement pay.
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/112
            excerpt: >-
              Gross income does not include compensation received for active service as a member of
              the Armed Forces of the United States for any month during any part of which such
              member is in a missing status ... during the Vietnam conflict as a result of such
              conflict, other than a period with respect to which it is officially determined ...
              that he is officially absent from his post of duty without authority.
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/112
            excerpt: >-
              Gross income does not include compensation received for active service as an employee
              for any month during any part of which such employee is in a missing status during the
              Vietnam conflict as a result of such conflict.
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (if member_below_grade_of_commissioned_officer_in_armed_forces
            and (
                served_in_combat_zone_during_month
                or (
                    hospitalized_resulting_from_combat_zone_wounds_disease_or_injury
                    and months_beginning_after_combatant_activities_termination <= hospitalization_after_combat_zone_termination_limit_years
                    and not vietnam_combat_zone_hospitalization_month_after_january_1978
                )
            ):
            active_service_compensation_as_enlisted_member_excluding_pensions_and_retirement_pay
         else:
            0)
        + (if commissioned_officer_in_armed_forces_excluding_commissioned_warrant_officer
            and (
                served_in_combat_zone_during_month
                or (
                    hospitalized_resulting_from_combat_zone_wounds_disease_or_injury
                    and months_beginning_after_combatant_activities_termination <= hospitalization_after_combat_zone_termination_limit_years
                    and not vietnam_combat_zone_hospitalization_month_after_january_1978
                )
            ):
            min(
                active_service_compensation_as_commissioned_officer_excluding_pensions_and_retirement_pay,
                maximum_enlisted_amount_for_commissioned_officer_months
            )
         else:
            0)
        + (if armed_forces_member_in_missing_status_during_vietnam_conflict_as_result_of_conflict
            and not officially_absent_from_post_of_duty_without_authority:
            armed_forces_missing_status_active_service_compensation
         else:
            0)
        + (if civilian_employee_in_missing_status_during_vietnam_conflict_as_result_of_conflict:
            civilian_employee_missing_status_active_service_compensation
         else:
            0)

(2)#

With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978.

- name: hospitalization_after_combat_zone_termination_limit_years kind: parameter dtype: Integer source: 26 USC 112(a), 112(b) metadata: proof: atoms: - path: versions[0].formula kind: parameter source: corpus_citation_path: us/statute/26/112 excerpt: >- this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone versions: - effective_from: '1990-01-01' formula: '2'

- name: amount_excluded_from_gross_income_by_reason_of_section_112 kind: derived entity: TaxUnit dtype: Money period: Year unit: USD source: 26 USC 112(a), 26 USC 112(b), 26 USC 112(c), 26 USC 112(d) metadata: proof: atoms: - path: versions[0].formula kind: formula source: corpus_citation_path: us/statute/26/112 excerpt: >- Gross income does not include compensation received for active service as a member below the grade of commissioned officer in the Armed Forces of the United States for any month during any part of which such member— (1) served in a combat zone, or (2) was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone - path: versions[0].formula kind: formula source: corpus_citation_path: us/statute/26/112 excerpt: >- Gross income does not include so much of the compensation as does not exceed the maximum enlisted amount received for active service as a commissioned officer in the Armed Forces of the United States for any month during any part of which such officer— (1) served in a combat zone, or (2) was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone - path: versions[0].formula kind: exception source: corpus_citation_path: us/statute/26/112 excerpt: >- but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone. With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978. - path: versions[0].formula kind: definition source: corpus_citation_path: us/statute/26/112 excerpt: The term “commissioned officer” does not include a commissioned warrant officer. - path: versions[0].formula kind: definition source: corpus_citation_path: us/statute/26/112 excerpt: The term “compensation” does not include pensions and retirement pay. - path: versions[0].formula kind: formula source: corpus_citation_path: us/statute/26/112 excerpt: >- Gross income does not include compensation received for active service as a member of the Armed Forces of the United States for any month during any part of which such member is in a missing status ... during the Vietnam conflict as a result of such conflict, other than a period with respect to which it is officially determined ... that he is officially absent from his post of duty without authority. - path: versions[0].formula kind: formula source: corpus_citation_path: us/statute/26/112 excerpt: >- Gross income does not include compensation received for active service as an employee for any month during any part of which such employee is in a missing status during the Vietnam conflict as a result of such conflict. versions: - effective_from: '1990-01-01' formula: |- (if member_below_grade_of_commissioned_officer_in_armed_forces and ( served_in_combat_zone_during_month or ( hospitalized_resulting_from_combat_zone_wounds_disease_or_injury and months_beginning_after_combatant_activities_termination <= hospitalization_after_combat_zone_termination_limit_years and not vietnam_combat_zone_hospitalization_month_after_january_1978 ) ): active_service_compensation_as_enlisted_member_excluding_pensions_and_retirement_pay else: 0) + (if commissioned_officer_in_armed_forces_excluding_commissioned_warrant_officer and ( served_in_combat_zone_during_month or ( hospitalized_resulting_from_combat_zone_wounds_disease_or_injury and months_beginning_after_combatant_activities_termination <= hospitalization_after_combat_zone_termination_limit_years and not vietnam_combat_zone_hospitalization_month_after_january_1978 ) ): min( active_service_compensation_as_commissioned_officer_excluding_pensions_and_retirement_pay, maximum_enlisted_amount_for_commissioned_officer_months ) else: 0) + (if armed_forces_member_in_missing_status_during_vietnam_conflict_as_result_of_conflict and not officially_absent_from_post_of_duty_without_authority: armed_forces_missing_status_active_service_compensation else: 0) + (if civilian_employee_in_missing_status_during_vietnam_conflict_as_result_of_conflict: civilian_employee_missing_status_active_service_compensation else: 0)

Commissioned officers

(1)#

(2)#

hospitalization_after_combat_zone_termination_limit_years

amount_excluded_from_gross_income_by_reason_of_section_112

Commissioned officers

(1)#

(2)#

hospitalization_after_combat_zone_termination_limit_years

amount_excluded_from_gross_income_by_reason_of_section_112