TITLE III - INTERNAL REVENUE CODE AMENDMENT

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP75B00380R000800120006-9
• Release Decision: RIFPUB
• Original Classification: K
• Document Page Count: 1
• Document Creation Date: December 9, 2016
• Document Release Date: August 31, 2000
• Sequence Number: 6
• Content Type: REGULATION

Approved For Release 2000/09/08 : CIA-RDP75B00380R000800120006-9
TITLE III - INTERNAL REVENUE CODE AMENDMENT
Paragraph (4) of section 104(a) of the Internal Revenue Code of 1954 (26
U. S. C. 104(a)(4) ) (relating to the exclusion from gross income of compensation
for injuries and sickness) is hereby amended to read as follows:
"(4) amounts received as a pension, annuity, or similar allowance for per-
sonal injuries or sickness resulting from active service in the armed forces
of any country or in the Coast and Geodetic Survey or the Public Health Serv-
ice, or as a disability annuity payable under the provisions of section 831 of the
Foreign Service Act of 1946, as amended (22 U. S. C. 1081, 60 .Stat. 1021), or as
a disability annuity payable under the provisions of section 231 of the Central
Intelligence Agency Retirement Act of 1963. "
Explanation: This section amends paragraph 4 of section 104(a) of the Internal
Revenue Code of 1954 to exempt disability annuities under Title II of this Act
from Federal income tax. This is the same exemption already accorded similar
annuities for participants under the Foreign Service Disability and Retirement
System and for members of the uniformed services. (This section was favorably
reviewed by the Department of Treasury in processing within the Executive
B ranch. )
Approved For Release 2000/09/08 : CIA-RDP75B00380R000800120006-9
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