26 U.S.C. 692: Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

2014

• Pub. L. 113–295 struck out "after June 24, 1950" after "combat zone". Law text · (a)

2003

• Pub. L. 108–121, §110(a)(3)(A), inserted ", astronauts," after "Forces" in section catchline. (Military Family Tax Relief Act of 2003) Law text
• Pub. L. 108–121, §110(a)(1), added par. (5). (Military Family Tax Relief Act of 2003) Law text · (d)

2002

• Pub. L. 107–134, §101(c)(1), amended section catchline generally. Prior to amendment, catchline read as follows: "Income taxes on members of Armed Forces on death". (Victims of Terrorism Tax Relief Act of 2001) Law text
• Pub. L. 107–134, §113(b)(2), struck out "sustained overseas" after "injuries" in heading. (Victims of Terrorism Tax Relief Act of 2001) Law text · (c)
• Pub. L. 107–134, §113(b)(1), struck out "outside the United States" before "in a terroristic or military action" in introductory provisions. (Victims of Terrorism Tax Relief Act of 2001) Law text · (c)
• Pub. L. 107–134, §101(a), added subsec. (d). (Victims of Terrorism Tax Relief Act of 2001) Law text · (d)

1986

• Pub. L. 99–514 amended last sentence generally. Prior to amendment, sentence read as follows: "The preceding sentence shall not cause subsection (a)(1) to apply for any taxable year beginning— · (b)

1984

• Pub. L. 98–259 added subsec. (c). · (c)
• Pub. L. 98–369, §722(g)(2), which directed amendment of par. (1) of this section by substituting "as a result of wounds or injury which was incurred while the individual was a military or civilian employee of the United States and which was incurred" for "as a result of wounds or in… · (c)
• Pub. L. 98–369, §722(g)(3), inserted "which a preponderance of the evidence indicates was". · (c)

1983

• Pub. L. 97–448 substituted "December 31, 1982" for "January 2, 1978". · (b)

1976

• Pub. L. 94–569 substituted "to apply for any taxable year beginning" for "to apply for any taxable year beginning more than 2 years after" in provisions preceding par. (1), substituted "after January 2, 1978" for "the date of enactment of this subsection" in par. (1), and substituted "… · (b)
• Pub. L. 94–455 substituted "of members" for "on members" in heading. · (b)

1975

• Pub. L. 93–597, §4(a)(1), (2), designated existing provisions as subsec. (a), added heading, and in subsec. (a) as so designated, struck out "during an induction period (as defined in section 112(c)(5))", respectively. · (a)
• Pub. L. 93–597, §4(a)(3), added subsec. (b). · (b)