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TITLE 26-INTERNAL REVENUE CODE (C) he receives an amount described in subsection (a)(4) by reason of a combat-re- lated injury, or (D) on application therefor, he would be entitled to receive disability compensation from the Veterans' Administration. (3) Special rules for combat-related injuries For purposes of this subsection, the term "combat-related injury" means personal injury or sickness- (A) which is incurred- (I) as a direct result of armed conflict, (ii) while engaged in extrahazardous service, or (iii) under conditions simulating war; or (B) which is caused by an instrumentality of war. In the case of an individual who is not de- scribed in subparagraph (A) or (B) of para- graph (2), except as provided in paragraph (4), the only amounts taken into account under subsection (a)(4) shall be the amounts which he receives by reason of a combat-re- lated injury. (4) Amount excluded to be not less than veterans' disability compensation In the case of any individual described in paragraph (2), the amounts excludable under subsection (a)(4) for any period with respect to any individual shall not be less than the maximum amount which such individual, on application therefor, would be entitled to re- ceive as disability compensation from the Vet- erans' Administration. (c) Cross references (1) For exclusion fhom employee's gross income of employer contributions to accident and health plans, see section 106. (2) For exclusion of part of disability retirement pay from the application of subsection (a)(4) of this sec- tion, see section 1403 of title 10, United States Code (relating to career compensation laws). (Aug. 16, 1954, ch. 736, 68A Stat. 30; Sept. 8, 1960, Pub. L. 86-723, § 51, 74 Stat. 847; Oct. 10, 1962, Pub. L. 87-792, § 7(d), 76 Stat. 829; Oct. 4, 1976, Pub. L. 94-455, title V, § 505(b), (e)(1), title XIX, § 1901(a)(18), 90 Stat. 1567, 1568, 1766.) AMENDMENTS 1976-Subsec. (a)(4). Pub. L. 94-455, § 1901(a)(18)(A), struck out ", 60 Stat. 1021" following "(22 U.S.C. 1081". Subsec. (a)(5). Pub. L. 94-455, § 505(e)(1), added par. (5). Subsec. (b). Putt. L. 94-455, § 505(b), redesignated ex- isting provisions as subsec. (c) and added (b). Subsec. (c). Pub. L. 94-455, § 505(b), redesignated former subsec. (b) as (c) and, as so redesignated, § 1901(a)(18)(B), substituted "1403 of title 10, United States Code (relating to career compensation laws)" for "402(h) of the Career Compensation Act of 1949 (37 U.S.C. 272(h))". 1962-Subsec. (a). Pub. L. 87-792 inserted sentence requiring contributions made on behalf of an individ- ual who is, or has been, an employee within the mean- ing of section 401(c)(1), while he was such an employ- ee to a trust which is exempt from tax, or under a plan described in section 403(a), to be treated as con- tributions by the employer which were not includible in the gross income of the employee. 1960-Subsec. (a)(4). Pub. L. 86-723 provided for ex- clusion from gross income of amounts received as a disability annuity payable under the provisions of sec- tion 831 of the Foreign Service Act of 1946, as amend- ed. CHANGE OF NAME The Coast and Geodetic Survey was consolidated with the National Weather Bureau in 1965 to form the Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 FR 8819, 79 Stat. 1318. The Environmental Science Ser- vices Administration was abolished in 1970 and its per- sonnel, property, records, etc., were transferred to the National Oceanic and Atmospheric Administration by Reorg. Plan No. 4 of 1970, eff. Oct. 3, 1970, 35 FR 15627, 84 Stat. 2090. By order of the Acting Associate Administrator of the National Oceanic and Atmo- spheric Administration, 35 FR 19249, Dec. 19, 1970, the Coast and Geodetic Survey was redesignated the National Ocean Survey. See notes under section 311 of Title 15, Commerce and Trade. EFFECTIVE DATE OF 1976 AMENDMENT Enactment of subsec. (b) and amendment of subsec. (c) by section 505(b) of Pub. L, 94-455 applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 3 of this title. Section 505(e)(2) of Pub. L. 94-455 provided that: "The amendments made by this subsection [enacting subsec. (a)(5) of this section] shall apply to taxable years beginning after December 31, 1970." Amendment of subsec. (a)(4) by section 1901(a)(18)(A) of Pub. L. 94-455 applicable with re- spect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Ef- fective Date of 1976 Amendment note under section 2 of this title. EFFECTIVE DATE OF 1962 AMENDMENT Amendment by Pub. L. 87-792 applicable to taxable years beginning after Dec. 31, 1962, see section 8 of Pub. L. 87-792, set out as an Effective Date of 1972 Amendment note under section 37 of this title. EFFECTIVE DATE OF 1960 AMENDMENT Amendment of subsec. (a)(4) by Pub. L. 86-723 effec- tive with respect to taxable years ending after Sept. 8, 1960, see section 56(e) of Pub. L. 86-723, set out as an Effective Date of 1960 Amendment note under section 809 of Title 22, Foreign Relations and Intercourse. TRANSFER OF FUNCTIONS All functions of Public Health Service, of the Sur- geon General of the Public Health Service, and of all other officers and employees of the Public Health Ser- vice, and all functions of all Pogencies of or in the Public Health Service transferred to Secretary of Health, Education, and Welfare by 1966 Reorg. Plan No. 3, 31 F.R. 8855, 80 Stat. 1610, effective June 25, 1966, set out in the Appendix to Title 5, Government Organization and Employees. CROSS REFERENCES Amounts received through accident or health insur- ance, treatment as, see section 105 of this title. Credit for the elderly: reduction of section 37 amount inapplicable to exclusions under this section, see section 37 of this title. Disability retired pay, treatment under this title, see section 1403 of Title 10, Armed Forces. Employee defined, see section 7701 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 37, 105, 7701 of this title; title 10 section 1403. SECTION REFERRED TO IN D.C. CODE This section is referred to in section 47-1557a of the District of Columbia Code, 71-999 0 - 78 - 10 (Vol. 7) Page 117 § 104