C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.113-1

Mustering-out payments for members of the Armed Forces

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For the purposes of the exclusion from gross income under section 113 of mustering-out payments with respect to service in the Armed Forces, mustering-out payments are payments made to any recipients pursuant to the provisions of 38 U.S.C. 2105 (formerly section 5 of the Mustering-out Payment Act of 1944 and section 505 of the Veterans' Readjustment Assistance Act of 1952).

Notes of Decisions
Cited in 1 case, 1968–1968 · leading case: Felman v. Comm'r, 49 T.C. 599 (Tax Ct. 1968).
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Felman v. Comm'r, 49 T.C. 599 (Tax Ct. 1968). · cites it 4× “In the various Acts providing for mustering-out payments, Congress has clearly and specifically exempted such payments from taxation.”
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