# 26 U.S.C. § 140: Cross references to other Acts

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s140>. Cite pinpoints as 26 U.S.C. § 140(a)(1).

## § 140(a)

For exemption of—

**§ 140(a)(1)** Allowances and expenditures to meet losses sustained by persons serving the United States abroad, due to appreciation of foreign currencies, see section 5943 of title 5, United States Code.

**§ 140(a)(2)** Benefits under laws administered by the Department of Veterans Affairs, see section 5301 of title 38, United States Code.

**§ 140(a)(3)** Earnings of ship contractors deposited in special reserve funds, see section 53507 of title 46, United States Code.

**§ 140(a)(4)** Income derived from Federal Reserve banks, including capital stock and surplus, see section 7 of the Federal Reserve Act (12 U.S.C. 531).

**§ 140(a)(5)** Special pensions of persons on Army and Navy medal of honor roll, see 38 U.S.C. 1562(a)–(c).

## § 140(b)

For extension of military income tax-exemption benefits to commissioned officers of Public Health Service in certain circumstances, see section 212 of the Public Health Service Act (42 U.S.C. 213).

Derived from: 1939 § 22(b)(16), (17); 1939 § 116(i)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 39
- 1956-08-01: [Act Aug. 1, 1956, ch. 837](/26/act/1956-ch837.md), 70 Stat. 885
- 1957-06-17: [Pub. L. 85-56](/26/act/85-56.md), 71 Stat. 160
- 1958-09-02: [Pub. L. 85-857](/26/act/85-857.md), 72 Stat. 1266
- 1964-02-26: [Pub. L. 88-272](/26/act/88-272.md), 78 Stat. 38
- 1966-03-08: [Pub. L. 89-365](/26/act/89-365.md), 80 Stat. 32
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 709
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1766
- 1978-11-09: [Pub. L. 95-618](/26/act/95-618.md), 92 Stat. 3193
- 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2783
- 1980-04-01: [Pub. L. 96-222](/26/act/96-222.md), 94 Stat. 195
- 1980-12-24: [Pub. L. 96-589](/26/act/96-589.md), 94 Stat. 3410
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 198
- 1983-01-14: [Pub. L. 97-473](/26/act/97-473.md), 96 Stat. 2605
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 877
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2512
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3688
- 1991-05-07: [Pub. L. 102-40](/26/act/102-40.md), 105 Stat. 239
- 1991-08-06: [Pub. L. 102-83](/26/act/102-83.md), 105 Stat. 406
- 1992-10-24: [Pub. L. 102-486](/26/act/102-486.md), 106 Stat. 3014
- 1996-08-20: [Pub. L. 104-188](/26/act/104-188.md), 110 Stat. 1901
- 1997-08-05: [Pub. L. 105-33](/26/act/105-33.md), 111 Stat. 331
- 2002-01-23: [Pub. L. 107-134](/26/act/107-134.md), 115 Stat. 2432
- 2006-10-06: [Pub. L. 109-304](/26/act/109-304.md), 120 Stat. 1708
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1184