26 C.F.R. § 1.113-1. - § 1.113-1 Mustering-out Payments for Members of the Armed Forces.

Current as of January 1, 1970

Section 1.113-1 - § 1.113-1 Mustering-out Payments for Members of the Armed Forces.Section 1.113-1 - § 1.113-1 Mustering-out Payments for Members of the Armed Forces.

Section 1.112-1 - § 1.112-1 Combat Zone Compensation of Members of the Armed Forces.Section 1.117-1 - § 1.117-1 Exclusion of Amounts Received as a Scholarship or Fellowship Grant.

§ 1.113-1 Mustering-out payments for members of the Armed Forces.

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).

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