26 U.S.C. § 692

Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

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(a) General ruleIn the case of any individual who dies while in active service as a member of the Armed Forces of the United States, if such death occurred while serving in a combat zone (as determined under section 112) or as a result of wounds, disease, or injury incurred while so serving—(1) any tax imposed by this subtitle shall not apply with respect to the taxable year in which falls the date of his death, or with respect to any prior taxable year ending on or after the first day he so served in a combat zone; and(2) any tax under this subtitle and under the corresponding provisions of prior revenue laws for taxable years preceding those specified in paragraph (1) which is unpaid at the date of his death (including interest, additions to the tax, and additional amounts) shall not be assessed, and if assessed the assessment shall be abated, and if collected shall be credited or refunded as an overpayment.(b) Individuals in missing status

For purposes of this section, in the case of an individual who was in a missing status within the meaning of section 6013(f)(3)(A), the date of his death shall be treated as being not earlier than the date on which a determination of his death is made under section 556 of title 37 of the United States Code. Except in the case of the combat zone designated for purposes of the Vietnam conflict, the preceding sentence shall not cause subsection (a)(1) to apply for any taxable year beginning more than 2 years after the date designated under section 112 as the date of termination of combatant activities in a combat zone.

(c) Certain military or civilian employees of the United States dying as a result of injuries(1) In generalIn the case of any individual who dies while a military or civilian employee of the United States, if such death occurs 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 in a terroristic or military action, any tax imposed by this subtitle shall not apply—(A) with respect to the taxable year in which falls the date of his death, and(B) with respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the wounds or injury were incurred.(2) Terroristic or military actionFor purposes of paragraph (1), the term “terroristic or military action” means—(A) any terroristic activity which a preponderance of the evidence indicates was directed against the United States or any of its allies, and(B) any military action involving the Armed Forces of the United States and resulting from violence or aggression against the United States or any of its allies (or threat thereof).For purposes of the preceding sentence, the term “military action” does not include training exercises.(3) Treatment of multinational forces

For purposes of paragraph (2), any multinational force in which the United States is participating shall be treated as an ally of the United States.

(d) Individuals dying as a result of certain attacks(1) In generalIn the case of a specified terrorist victim, any tax imposed by this chapter shall not apply—(A) with respect to the taxable year in which falls the date of death, and(B) with respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the wounds, injury, or illness referred to in paragraph (3) were incurred.(2) $10,000 minimum benefit

If, but for this paragraph, the amount of tax not imposed by paragraph (1) with respect to a specified terrorist victim is less than $10,000, then such victim shall be treated as having made a payment against the tax imposed by this chapter for such victim’s last taxable year in an amount equal to the excess of $10,000 over the amount of tax not so imposed.

(3) Taxation of certain benefitsSubject to such rules as the Secretary may prescribe, paragraph (1) shall not apply to the amount of any tax imposed by this chapter which would be computed by only taking into account the items of income, gain, or other amounts attributable to—(A) deferred compensation which would have been payable after death if the individual had died other than as a specified terrorist victim, or(B) amounts payable in the taxable year which would not have been payable in such taxable year but for an action taken after September 11, 2001.(4) Specified terrorist victimFor purposes of this subsection, the term “specified terrorist victim” means any decedent—(A) who dies as a result of wounds or injury incurred as a result of the terrorist attacks against the United States on April 19, 1995, or September 11, 2001, or(B) who dies as a result of illness incurred as a result of an attack involving anthrax occurring on or after September 11, 2001, and before January 1, 2002.Such term shall not include any individual identified by the Attorney General to have been a participant or conspirator in any such attack or a representative of such an individual.(5) Relief with respect to astronauts

The provisions of this subsection shall apply to any astronaut whose death occurs in the line of duty, except that paragraph (3)(B) shall be applied by using the date of the death of the astronaut rather than September 11, 2001.

(Aug. 16, 1954, ch. 736, 68A Stat. 238; Pub. L. 93–597, § 4(a), Jan. 2, 1975, 88 Stat. 1952; Pub. L. 94–455, title XIX, § 1901(a)(92), Oct. 4, 1976, 90 Stat. 1780; Pub. L. 94–569, § 3(c), Oct. 20, 1976, 90 Stat. 2699; Pub. L. 97–448, title III, § 307(b), Jan. 12, 1983, 96 Stat. 2407; Pub. L. 98–259, § 1(a), Apr. 10, 1984, 98 Stat. 142; Pub. L. 98–369, div. A, title VII, § 722(g)(2), (3), July 18, 1984, 98 Stat. 974; Pub. L. 99–514, title XVII, § 1708(a)(2), Oct. 22, 1986, 100 Stat. 2782; Pub. L. 107–134, title I, §§ 101(a), (c)(1), 113(b), Jan. 23, 2002, 115 Stat. 2428, 2435; Pub. L. 108–121, title I, § 110(a)(1), (3)(A), Nov. 11, 2003, 117 Stat. 1342; Pub. L. 113–295, div. A, title II, § 221(a)(67), Dec. 19, 2014, 128 Stat. 4048.)Editorial NotesAmendments

2014—Subsec. (a)(1). Pub. L. 113–295 struck out “after June 24, 1950” after “combat zone”.

2003—Pub. L. 108–121, § 110(a)(3)(A), inserted “, astronauts,” after “Forces” in section catchline.

Subsec. (d)(5). Pub. L. 108–121, § 110(a)(1), added par. (5).

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”.

Subsec. (c). Pub. L. 107–134, § 113(b)(2), struck out “sustained overseas” after “injuries” in heading.

Subsec. (c)(1). Pub. L. 107–134, § 113(b)(1), struck out “outside the United States” before “in a terroristic or military action” in introductory provisions.

Subsec. (d). Pub. L. 107–134, § 101(a), added subsec. (d).

1986—Subsec. (b). 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—

“(1) after December 31, 1982, in the case of service in the combat zone designated for purposes of the Vietnam conflict, or

“(2) more than 2 years after the date designated under section 112 as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in paragraph (1).”

1984—Subsec. (c). Pub. L. 98–259 added subsec. (c).

Subsec. (c)(1). 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 injury incurred” was executed to par. (1) of subsec. (c) to reflect the probable intent of Congress.

Subsec. (c)(2)(A). Pub. L. 98–369, § 722(g)(3), inserted “which a preponderance of the evidence indicates was”.

1983—Subsec. (b)(1). Pub. L. 97–448 substituted “December 31, 1982” for “January 2, 1978”.

1976—Subsec. (b). 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 “more than 2 years after the date designated” for “the date designated” in par. (2).

Pub. L. 94–455 substituted “of members” for “on members” in heading.

1975—Subsec. (a). 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.

Subsec. (b). Pub. L. 93–597, § 4(a)(3), added subsec. (b).

Statutory Notes and Related SubsidiariesEffective Date of 2014 Amendment

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

Effective Date of 2003 Amendment

Amendment by Pub. L. 108–121 applicable with respect to any astronaut whose death occurs after Dec. 31, 2002, see section 110(a)(4) of Pub. L. 108–121, set out as a note under section 5 of this title.

Effective Date of 2002 Amendment

Pub. L. 107–134, title I, § 101(d), Jan. 23, 2002, 115 Stat. 2429, provided that:“(1)Effective date.—The amendments made by this section [amending this section and sections 5 and 6013 of this title] shall apply to taxable years ending before, on, or after September 11, 2001.“(2)Waiver of limitations.—If refund or credit of any overpayment of tax resulting from the amendments made by this section is prevented at any time before the close of the 1-year period beginning on the date of the enactment of this Act [Jan. 23, 2002] by the operation of any law or rule of law (including res judicata), such refund or credit may nevertheless be made or allowed if claim therefor is filed before the close of such period.”

Amendment by section 113(b) of Pub. L. 107–134 applicable to taxable years ending on or after Sept. 11, 2001, see section 113(c) of Pub. L. 107–134, set out as a note under section 104 of this title.

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1982, see section 1708(b) of Pub. L. 99–514, set out as a note under section 2 of this title.

Effective Date of 1984 Amendment

Pub. L. 98–369, div. A, title VII, § 722(g)(5), July 18, 1984, 98 Stat. 975, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:“(A)In general.—The amendments made by this subsection [amending this section and enacting and amending provisions set out below] shall take effect as if they were included in the amendments made by section 1 of Public Law 98–259 [amending this section and enacting provisions set out below].“(B)Statute of limitations waived.—Notwithstanding section 6511 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the time for filing a claim for credit or refund of any overpayment of tax resulting from the amendments made by this subsection shall not expire before the date 1 year after the date of the enactment of this Act [July 18, 1984].”

Pub. L. 98–259, § 1(b), Apr. 10, 1984, 98 Stat. 143, as amended by Pub. L. 98–369, div. A, title VII, § 722(g)(1), July 18, 1984, 98 Stat. 974; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:“(1)In general.—The amendment made by subsection (a) [amending this section] shall apply with respect to all taxable years (whether beginning before, on, or after the date of enactment of this Act [Apr. 10, 1984]) of individuals dying after November 17, 1978, as a result of wounds or injuries incurred after such date.“(2)Statute of limitations waived.—Notwithstanding section 6511 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the time for filing a claim for credit or refund of any overpayment of tax resulting from the amendment made by subsection (a) shall not expire before the date 1 year after the date of the enactment of this Act.”

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

Effective Date of 1975 Amendment

Pub. L. 93–597, § 4(b), Jan. 2, 1975, 88 Stat. 1952, provided that: “The amendments made by subsection (a) [amending this section] shall apply to taxable years ending on or after February 28, 1961.”

Refunds and Credits of Overpayments for Taxable Years Ending on or After February 28, 1961, Resulting From Application of Provisions

Pub. L. 93–597, § 4(c), Jan. 2, 1975, 88 Stat. 1952, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “If the refund or credit of any overpayment for any taxable year ending on or after February 28, 1961, resulting from the application of section 692 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by subsection (a) of this section) is prevented at any time before the expiration of one year after the date of the enactment of this Act [Jan. 2, 1975] by the operation of any law or rule of law, but would not have been so prevented if claim for refund or credit therefor were made on the due date for the return for the taxable year of his death (or any later year), refund or credit of such overpayment may, nevertheless, be made or allowed if claim therefor is filed before the expiration of such one-year period.”

Treatment of Director General of Multinational Force in Sinai

Pub. L. 98–369, div. A, title VII, § 722(g)(4), July 18, 1984, 98 Stat. 974, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “For purposes of section 692(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the Director General of the Multinational Force and Observers in the Sinai who died on February 15, 1984, shall be treated as if he were a civilian employee of the United States while he served as such Director General.”

Notes of Decisions

Cited in 36 cases (1 in the last 5 years), 1925–2023 · leading case: Aekins v. State, 447 S.W.3d 270 (Tex. Crim. App. 2014).

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Aekins v. State, 447 S.W.3d 270 (Tex. Crim. App. 2014). · cites it 2× “§ 692 that required that all opium and other narcotics be sold only “in the original stamped package or from the original stamped package; and the absence of appropriate tax-paid stamps from any of the aforesaid drugs shall be prima facie evidence of a violation of this…”

Parmagini v. United States, 42 F.2d 721 (9th Cir. 1930). · cites it 4× “The appellant contends that, as there is only one sale or distribution, there should be only one punishment, and also claims that, although there are two drugs involved in the sale or distribution, this did not make two separate offenses.”

Harrell v. State, 277 N.W.2d 462 (Wis. Ct. App. 1979). “] 11 The United States Supreme Court, using the “additional fact” test, upheld the convictions of a defendant for multiple charges of violations of the Narcotics Act, 26 U.S.C. §§692 , 696. 12 In so doing, the court distinguished offenses which are continuous in nature from…”

Mason v. State, 488 A.2d 955 (Md. 1985). “In that case, a federal statute forbade the sale of any prohibited drug except in or from the original stamped package ( 26 U.S.C. § 692 ) while another federal statute forbade the sale of these drugs except pursuant to a written order of the person to whom the drug is sold ( 26…”

United States v. Morris O'Neal Davis, 656 F.2d 153 (5th Cir. 1981). “Blockburger’s conviction resulted from a single sale of narcotics in violation of two statutory provisions, 26 U.S.C. § 692 prohibiting the sale of a drug not in the original stamped package, and 26 U.”

Mullaney v. United States, 82 F.2d 638 (9th Cir. 1936). · cites it 2× “Appellants state that the parts of the statutes providing for presumptions are unconstitutional. We find no merit in this contention.”

Carl Harold McFarland v. G. W. Pickett, Warden United States Penitentiary, Marion, Illinois, 469 F.2d 1277 (7th Cir. 1972). · cites it 2× “The Supreme Court held that under the Acts in question, 26 U.S.C. § 692 and § 696, 1 each of several successive sales constituted a distinct offense.”

State v. Johnson, 676 So. 2d 408 (Fla. 1996). “NOTES [1] 26 U.S.C. § 692 (1926) (prohibiting sale or distribution of narcotics except in or from the original stamped package); 26 U.”

Blockburger v. United States, 50 F.2d 795 (7th Cir. 1931). · cites it 2× “96 (26 USCA § 692), provides that it shall be unlawful for any person to sell opium or coca leaves, or any compound, manufacture, salt, derivative, *797 or preparation thereof, except in the original stamped package or from the original stamped package.”

Turner v. United States, 684 A.2d 313 (D.C. 1996). · cites it 2× “[2] Then codified as 26 U.S.C.A. §§ 692 , 696. Now incorporated in the Food and Drug Act, 21 U.”

Colaio v. Feinberg, 262 F. Supp. 2d 273 (S.D.N.Y. 2003). “Plaintiffs must recognize that claimants would not have the benefit of earnings and other compensation that would have been taxed had the decedent lived.”

Jesse Jodean Veatch v. The State of Wyoming, 2023 WY 79 (Wyo. 2023). “at 300–02 (discussing Harrison Narcotic Act, 26 U.S.C. § 692 ). The Blockburger Court concluded the Narcotics Act prohibited each sale.”

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