4 U.S. Code § 114 - Limitation on State income taxation of certain pension income
 So in original. No subsecs. (c) and (d) have been enacted.
2006—Subsec. (b)(1)(I). Pub. L. 109–264, § 1(a)(1)–(3), inserted “(or any plan, program, or arrangement that is in writing, that provides for retirement payments in recognition of prior service to be made to a retired partner, and that is in effect immediately before retirement begins)” after “section 3121(v)(2)(C) of such Code” in introductory provisions, “which may include income described in subparagraphs (A) through (H)” after “(not less frequently than annually” in cl. (i), and concluding provisions at end.
Subsec. (b)(4). Pub. L. 109–264, § 1(a)(4), which directed the addition of par. (4) at end of subsec. (b)(1)(I), was executed by adding par. (4) at end of subsec. (b) to reflect the probable intent of Congress.
The following state regulations pages link to this page.
- IL Admin. Code 86.100.3120 - Section 100.3120 - Allocation of Compensation Paid to Nonresidents (IITA Section 302)
- Mont. Admin. R. 42.9.303 - 42.9.303 - GUARANTEED PAYMENTS TO INDIVIDUAL PARTNERS - SOURCING, APPORTIONMENT, AND ALLOCATION