{"identifier":"/us/usc/t26/s140","title":26,"num":"\u00a7\u202f140.","heading":"Cross references to other Acts","text":"\u00a7\u202f140.\nCross references to other Acts\n(a) For exemption of\u2014\n(1) Allowances and expenditures to meet losses sustained by persons serving the United States abroad, due to appreciation of foreign currencies, see\nsection 5943 of title 5\n(2) Benefits under laws administered by the Department of Veterans Affairs, see\nsection 5301 of title 38\n(3) Earnings of ship contractors deposited in special reserve funds, see\nsection 53507 of title 46\n(4) Income derived from Federal Reserve banks, including capital stock and surplus, see section 7 of the Federal Reserve Act (\n12 U.S.C. 531\n(5) Special pensions of persons on Army and Navy medal of honor roll, see\n38 U.S.C. 1562(a)\n(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 (\n42 U.S.C. 213","url":"https://projectusc.org/usc/t26/s140.html","content":[{"t":"sec","id":"/us/usc/t26/s140","children":[{"t":"num","text":"\u00a7\u202f140."},{"t":"heading","text":"Cross references to other Acts"},{"t":"subsec","id":"/us/usc/t26/s140/a","children":[{"t":"num","text":"(a)"},{"t":"chapeau","text":" For exemption of\u2014"},{"t":"para","id":"/us/usc/t26/s140/a/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" Allowances and expenditures to meet losses sustained by persons serving the United States abroad, due to appreciation of foreign currencies, see ","children":[{"t":"ref","text":"section 5943 of title 5","href":"/us/usc/t5/s5943","tail":", United States Code."}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s140/a/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" Benefits under laws administered by the Department of Veterans Affairs, see ","children":[{"t":"ref","text":"section 5301 of title 38","href":"/us/usc/t38/s5301","tail":", United States Code."}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s140/a/3","children":[{"t":"num","text":"(3)"},{"t":"content","text":" Earnings of ship contractors deposited in special reserve funds, see ","children":[{"t":"ref","text":"section 53507 of title 46","href":"/us/usc/t46/s53507","tail":", United States Code."}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s140/a/4","children":[{"t":"num","text":"(4)"},{"t":"content","text":" Income derived from Federal Reserve banks, including capital stock and surplus, see section 7 of the Federal Reserve Act (","children":[{"t":"ref","text":"12 U.S.C. 531","href":"/us/usc/t12/s531","tail":")."}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s140/a/5","children":[{"t":"num","text":"(5)"},{"t":"content","text":" Special pensions of persons on Army and Navy medal of honor roll, see ","children":[{"t":"ref","text":"38 U.S.C. 1562(a)","href":"/us/usc/t38/s1562/a","tail":"\u2013(c)."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s140/b","children":[{"t":"num","text":"(b)"},{"t":"content","text":" 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 (","children":[{"t":"ref","text":"42 U.S.C. 213","href":"/us/usc/t42/s213","tail":")."}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}