The law › Title 26, Internal Revenue Code › Chapter 1
26 U.S.C. 140: Cross references to other Acts
Created in 1957 by Public Law 85-56. Changed by 22 later laws. No bill we track in this Congress changes it.
- past change
- enacted this Congress
- proposed
This Congress
No bill we track in the 119th Congress changes this section.
How it got here
2018
- Pub. L. 115–141, §401(b)(11), redesignated par. (3) as (2) and struck out former par. (2) which read as follows: "Amounts credited to the Maritime Administration under section 9(b)(6) of the Merchant Ship Sales Act of 1946, see section 9(c)(1) of that Act (50 U.S.C. App. 1742)." (Consolidated Appropriations Act, 2018) Law text · (a)
- Pub. L. 115–141, §401(b)(11), redesignated par. (4) as (3). Former par. (3) redesignated (2). (Consolidated Appropriations Act, 2018) Law text · (a)
- Pub. L. 115–141, §401(a)(2)(A), substituted "Department of Veterans Affairs" for "Veterans' Administration". (Consolidated Appropriations Act, 2018) Law text · (a)
- Pub. L. 115–141, §401(b)(11), redesignated pars. (4) to (6) as (3) to (5), respectively. (Consolidated Appropriations Act, 2018) Law text · (a)
2006
- Pub. L. 109–304 substituted "section 53507 of title 46, United States Code" for "section 607(d) of the Merchant Marine Act, 1936 (46 U.S.C. 1177)". Law text · (a)
2002
- Pub. L. 107–134 renumbered section 139 of this title as this section. (Victims of Terrorism Tax Relief Act of 2001) Law text
1997
- Pub. L. 105–33 renumbered section 138 of this title as this section. (Balanced Budget Act of 1997) Law text
1996
- Pub. L. 104–188 renumbered section 137 of this title as this section. (Small Business Job Protection Act of 1996) Law text
1992
- Pub. L. 102–486 renumbered section 136 of this title as this section.
1991
- Pub. L. 102–40 substituted "5301" for "3101". · (a)
- Pub. L. 102–83 substituted "1562(a)–(c)" for "562(a)–(c)". · (a)
1988
- Pub. L. 100–647 renumbered section 135 of this title as this section.
1986
- Pub. L. 99–514 renumbered section 134 of this title as this section.
1984
- Pub. L. 98–369, §§531(a)(1), 543(a), successively renumbered sections 132 and 133 of this title as this section.
- Pub. L. 98–369, §2661(o)(2), struck out par. (6) relating to railroad retirement annuities and pensions, struck out par. (7) relating to railroad unemployment benefits, and redesignated par. (8) as (6). · (a)
1983
- Pub. L. 97–473 successively renumbered sections 130 and 131 of this title as this section.
1981
- Pub. L. 97–34 successively renumbered sections 128 and 129 of this title as this section.
1980
- Pub. L. 96–589 redesignated pars. (2) to (9) as (1) to (8), respectively. Former par. (1), relating to section 1079 of title 11 for adjustments of indebtedness under wage earners' plans, was struck out. · (a)
- Pub. L. 96–222 substituted "benefits which are not includible in gross income under section 85," for "benefits, see". · (a)
1978
- Pub. L. 95–600 successively renumbered sections 125, 126, and 127 of this title as this section.
- Pub. L. 95–618 renumbered section 124 of this title as this section.
1976
- Pub. L. 94–455, §1901(a)(21), struck out pars. (4), (5), (6), (9), (10), (11), (12), (13), and (17) relating to: benefits under World War Adjustment Compensation Act; benefits under World War Veteran's Act 1924; dividends and interest derived from certain preferred stock by Reconstruct… · (a)
- Pub. L. 94–455, §1901(a)(21), struck out "58 Stat. 689;" after "Health Service Act". · (b)
1969
- Pub. L. 91–172 renumbered section 123 of this title as this section.
1966
- Pub. L. 89–365 renumbered section 122 of this title as this section.
1964
- Pub. L. 88–272 renumbered section 121 of this title as this section.
1958
- Pub. L. 85–857 substituted "section 3101 of title 38, United States Code" for "section 1001 of the Veterans' Benefits Act of 1957". · (a)
1957
- Pub. L. 85–56 substituted provisions relating to benefits under laws administered by Veterans' Administration, for provisions which related to dependency and indemnity compensation. · (a)
Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.