26 U.S. Code § 692 - Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
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.
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.
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).
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.
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:
Written determinations for this section
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- Income Taxes of Members of Armed Forces on Death : 2004-11-19