
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 10USC1403]

 
                         TITLE 10--ARMED FORCES
 
                    Subtitle A--General Military Law
 
                           PART II--PERSONNEL
 
                 CHAPTER 71--COMPUTATION OF RETIRED PAY
 
Sec. 1403. Disability retired pay: treatment under Internal 
        Revenue Code of 1986
        
    That part of the retired pay of a member of an armed force, computed 
under formula No. 1 or 2 of section 1401, or under section 1402(d) or 
1402a(d) of this title on the basis of years of service, which exceeds 
the retired pay that he would receive if it were computed on the basis 
of percentage of disability is not considered as a pension, annuity, or 
similar allowance for personal injury, or sickness, resulting from 
active service in the armed forces, under section 104(a) of the Internal 
Revenue Code of 1986.

(Aug. 10, 1956, ch. 1041, 70A Stat. 108; Pub. L. 96-342, title VIII, 
Sec. 813(b)(3)(C), Sept. 8, 1980, 94 Stat. 1104; Pub. L. 96-513, title 
V, Sec. 511(52)(A), (B), Dec. 12, 1980, 94 Stat. 2925; Pub. L. 100-26, 
Sec. 7(h)(1), (2)(A), Apr. 21, 1987, 101 Stat. 282.)

                                          Historical and Revision Notes
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            Revised section                      Source (U.S. Code)            
   Source (Statutes at Large)
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1403..................................  37:272(h).                           Oc
t. 12, 1949, ch. 681, Sec.
                                                                              4
02(h), 63 Stat. 820.
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                       References in Text

    The Internal Revenue Code of 1986, referred to in text, is set out 
in Title 26, Internal Revenue Code.


                               Amendments

    1987--Pub. L. 100-26 substituted ``Internal Revenue Code of 1986'' 
for ``Internal Revenue Code of 1954'' in section catchline and text.
    1980--Pub. L. 96-513 substituted ``the Internal Revenue Code of 
1954'' for ``title 26'' in section catchline and text.
    Pub. L. 96-342 inserted reference to section 1402a(d) of this title.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-513 effective Dec. 12, 1980, see section 
701(b)(3) of Pub. L. 96-513, set out as a note under section 101 of this 
title.

                  Section Referred to in Other Sections

    This section is referred to in title 26 section 104.
