§112 — Certain combat zone compensation of members of the Armed Forces

417 cases·63 followed·68 distinguished·2 questioned·6 criticized·3 limited·2 overruled·273 cited—15% support

Statute Text — 26 U.S.C. §112

(a)Enlisted personnel

Gross income does not include compensation received for active service as a member below the grade of commissioned officer in the Armed Forces of the United States for any month during any part of which such member—

(1)

served in a combat zone, or

(2)

was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone.

With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978.

(b)Commissioned officers

Gross income does not include so much of the compensation as does not exceed the maximum enlisted amount received for active service as a commissioned officer in the Armed Forces of the United States for any month during any part of which such officer—

(1)

served in a combat zone, or

(2)

With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978.

(c)Definitions

For purposes of this section—

(1)

The term “commissioned officer” does not include a commissioned warrant officer.

(2)

The term “combat zone” means any area which the President of the United States by Executive Order designates, for purposes of this section or corresponding provisions of prior income tax laws, as an area in which Armed Forces of the United States are or have engaged in combat.

(3)

Service is performed in a combat zone only if performed on or after the date designated by the President by Executive Order as the date of the commencing of combatant activities in such zone, and on or before the date designated by the President by Executive Order as the date of the termination of combatant activities in such zone.

(4)

The term “compensation” does not include pensions and retirement pay.

(5)

The term “maximum enlisted amount” means, for any month, the sum of—

(A)

the highest rate of basic pay payable for such month to any enlisted member of the Armed Forces of the United States at the highest pay grade applicable to enlisted members, and

(B)

in the case of an officer entitled to special pay under section 310, or paragraph (1) or (3) of section 351(a), of title 37, United States Code, for such month, the amount of such special pay payable to such officer for such month.

(d)Prisoners of war, etc.

(1)Members of the Armed Forces

Gross income does not include compensation received for active service as a member of the Armed Forces of the United States for any month during any part of which such member is in a missing status (as defined in section 551(2) of title 37, United States Code) during the Vietnam conflict as a result of such conflict, other than a period with respect to which it is officially determined under section 552(c) of such title 37 that he is officially absent from his post of duty without authority.

(2)Civilian employees

Gross income does not include compensation received for active service as an employee for any month during any part of which such employee is in a missing status during the Vietnam conflict as a result of such conflict. For purposes of this paragraph, the terms “active service”, “employee”, and “missing status” have the respective meanings given to such terms by section 5561 of title 5 of the United States Code.

(3)Period of conflict

For purposes of this subsection, the Vietnam conflict began February 28, 1961, and ends on the date designated by the President by Executive order as the date of the termination of combatant activities in Vietnam. For purposes of this subsection, an individual is in a missing status as a result of the Vietnam conflict if immediately before such status began he was performing service in Vietnam or was performing service in Southeast Asia in direct support of military operations in Vietnam.

Treasury Regulations

Treas. Reg. §Treas. Reg. §1.112-1 Combat zone compensation of members of the Armed Forces
Treas. Reg. §Treas. Reg. §1.112-1(a) Combat zone compensation exclusion—(1) Amount excluded.
Treas. Reg. §Treas. Reg. §1.112-1(b) Service in combat zone—(1) Active service.
Treas. Reg. §Treas. Reg. §1.112-1(c) Hospitalization—(1) Presumption of combat zone injury.
Treas. Reg. §Treas. Reg. §1.112-1(d) Married members.
Treas. Reg. §Treas. Reg. §1.112-1(e) Service in area outside combat zone—(1) Combat zone treatment.
Treas. Reg. §Treas. Reg. §1.112-1(f) Nonqualifying presence in combat zone—(1) Inapplicability of exclusion.
Treas. Reg. §Treas. Reg. §1.112-1(i) §1.112-1(i)

417 Citing Cases

DIST. David A. & Christine A. Gates, Petitioner 135 T.C. No. 1 · 2010

Unlike section 121(a), which excludes gain from the sale .. of. property used as a principal residence, former section 112(n)( .1) provided .13 for a deferral of gain from the sale of .a principal residence In the Internal Revenue Code of 1954, ch .

LIMITED Stephen M. Gaggero, Petitioner T.C. Memo. 2012-331 · 2012

It couldn't agree with such a "narrow reading ofthe statute," determining the "statute [did] not require the character ofthe [ten.acres of unimproved land] to be determined in vacuo, ignoring.what had gone before." .

FOLLOWED Mary K. Feigh & Edward M. Feigh, Petitioners · 2019

Therefore, to the extent respondent seeks to use Notice 2014-7, supra, to deprive petitioners ofa benefit bestowed by Congress, we hold he may not do so.

FOLLOWED Nathaniel J. Holmes, Petitioner T.C. Memo. 2011-26 · 2011

For the reasons stated herein, we hold that petitioner' s income may not be excluded and that he is liable only fþr the section 6654 (a) addition to tax.

FOLLOWED Ralph F. Waterman, Petitioner 110 T.C. No. 9 · 1998

We hold that no portion of the separation payment would be excludable from gross income under section 112.2 Section 112 was enacted to provide a tax benefit to members of the armed services whose lives were placed at risk because of their service to their country.

Waterman v. Commissioner 110 T.C. 103 · 1998

tioner is not liable for the additions to tax. The remaining issue for our consideration is whether the special separation payment to which petitioner became entitled while serving in a combat zone is excludable from petitioner’s gross income under section 112. Background This case was submitted fully stipulated pursuant to Rule 122. Petitioner, Ralph F. Waterman, served in the U.S. Navy for 14 years and 3 months as an enlisted person. Petitioner was stationed aboard the U.S.S. America in the Pe

Milton L. & Judy W. Hildebran, Petitioner T.C. Memo. 2004-42 · 2004

Hildebran) received during each of the years at issue are excludable from petition- -2- ers’ gross income for each such year under section 112.1 We hold that they are not.

John Norman & Patricia Carolyn Favero, Petitioner T.C. Memo. 2001-219 · 2001

Section 112 provides that certain compensation received by members of the Armed Forces of the United States serving in combat zones or hospitalized as a result of injuries received in such zones shall not be included in gross income. Section 7701(a)(15) defines “Armed Forces of the United States” to include “all regular and reserve components of th

Otrabanda Investerings Partnership; Brunswick Corporation, Tax Matters Partner, Petitioners T.C. Memo. 1999-359 · 1999

In this regard, the taxpayer ostensibly arranged a "reorganization" pursuant to section 112(g) of the Revenue Act of 1928, ch.

Saba Partnership; Brunswick Corporation, Tax Matters Partner, Petitioners T.C. Memo. 1999-359 · 1999

In this regard, the taxpayer ostensibly arranged a "reorganization" pursuant to section 112(g) of the Revenue Act of 1928, ch.

Wilson Heirs Trust, R. S. Ohendalski, Trustee, Petitioners · 2016

Each amendment thereto also is positive law. And, as we have said before, any argument that the revenue laws are not applicable because ofthe status ofthe Internal Revenue Code is frivolous. E.g., Wagenknecht v. Commissioner, T.C. Memo. 2008-288; Urban v. Commissioner, T.C. Memo. 1984-85. The language used in section 6331(a) has ch

Amad Zaker Eram, Petitioner · 2014

On his amended returns petitioner claimed that he was exempt from all Federal income tax for those years under section 112 because he was working in a qualified combat zone.

Ory Eshel & Linda Coryell Eshel, Petitioners · 2014

112 ("[t]he United States Statutes at Large shall be legal evidence oflaws") with 1 U.S.C. sec. 204(a) (the United States Code is "prima facie" evidence ofthe laws ofthe United States). See, e.g., U.S. Nat'l Bank ofOr. v. Indep. Ins. Agents ofAm., Inc., 508 U.S. 439, 448 (1993) ("Though the appearance ofa provision in the current edition ofthe

Eshel v. Commissioner 142 T.C. 197 · 2014

112 (“[t]he United States Statutes at Large shall be legal evidence of laws”) with 1 U.S.C. sec. 204(a) (the United States Code is “prima facie” evidence of the laws of the United States). See, e.g., U.S. Nat’l Bank of Or. v. Indep. Ins. Agents of Am., Inc., 508 U.S. 439, 448 (1993) (“Though the appearance of a provision in the current edition

Comtek Expositions, Inc., Petitioner T.C. Memo. 2003-135 · 2003

ices under circumstances which, in justice, preclude him from denying an obligation to pay for them'". Rule v. Brine, Inc., 85 F.3d 1002, 1011 (2d Cir. 1996) (quoting Bradkin v. Leverton, 26 N.Y.2d 192, 196 (1970); see also Restatement, Restitution, sec. 112 (1937)). Petitioner requested and received Crocus's services in helping petitioner conduct foreign trade shows. Respondent acknowledges Crocus's services were substantial and significant. - 54 - Because Crocus's sole owner, Agalarov, owns on

Weyerhaeuser Company, Successor in Interest to Willamette Industries, Inc., Petitioners 118 T.C. No. 7 · 2002

Commissioner, supra, involved section 112(f)(1) of the Internal Revenue Code of 1939 (another predecessor of section - 12 - 1033).

Stanley K. & Sandra B. Evanko, Petitioner · 2002

Military subsistence, uniform allowances, and other amounts received as commutation of quarters are excludable from gross income. See sec. 1.61-2(b), Income Tax Regs. - 4 - Petitioner contends that the unreported portion of his JROTC pay represents "qualified military benefits" that are excludable from gross income pursuant to section 13

Holland E. Bynam, Petitioner T.C. Memo. 2001-142 · 2001

Moreover, military subsistence, uniform allowances, and other amounts received as commutation of quarters are excludable from gross income. See sec. 1.61-2(b), Income Tax Regs. I The issue before us is whether the pay that petitioner received as a JROTC instructor included (or should be deemed to include) nontaxable military allowances,

Dean P. Munoz, Petitioner T.C. Memo. 2000-18 · 2000

For purposes of section 7508, a “combat zone” is an area designated as such by the President of the United States by Executive order for purposes of section 112.4 However, Korea has not been a combat zone since January 1955.5 Accordingly, section 7508 offers petitioner no solace.

Estate of Theodore J. Chamberlain, Deceased; Dale Chamberlain, Personal Representative, Petitioners T.C. Memo. 1999-181 · 1999

112.650 through 112.667 (1997); Or. Rev. Stat. sec. 112.662 and Comment, Uniform Disclaimer of Transfers by Will, Intestacy or Appointment Act, sec. 5 ("Uniform Act"). Oregon Revised Statutes section 112.652 provides generally that an heir, legatee, or devisee may - 27 - disclaim the right of succession to any property by delivering to the de

Lee F. & Diane K. Parker, Petitioner T.C. Memo. 1999-347 · 1999

As early as 1961, in interpreting the predecessor of section 1034 (section 112(n) of the 1939 Code), the U.S.

John Edward Tucker, Petitioner T.C. Memo. 1999-373 · 1999

Additionally, military subsistence and uniform allowances and other amounts received as commutation of quarters are excluded from gross income. See sec. 1.61-2(b), Income Tax Regs. - 4 - The Reserve Officers' Training Corps Vitalization Act of 1964, Pub. L. 88-647, sec. 101, 78 Stat. 1063 (codified as amended at 10 U.S.C. section 2031 (1

Douglass H. & Suzanne M. Bartley, Petitioner T.C. Memo. 1998-322 · 1998

Congress enacted section 112(n), the predecessor to section 1034, as an amendment to the 1939 5 The wide scope of powers of the legislature under the 14th Amendment in the matter of classification was discussed at length by the Supreme Court in Carmichael v.

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Short v. Commissioner 35 T.C. 922 · 1961

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S. Klein on the Square, Inc. v. Commissioner 14 T.C. 786 · 1950

Mellon v. Commissioner 12 T.C. 90 · 1949

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Four Twelve West Sixth Co. v. Commissioner 7 T.C. 26 · 1946

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Pacific Gas & Electric Co. v. Commissioner 7 T.C. 1142 · 1946

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Estate of Wheeler v. Commissioner 1 T.C. 640 · 1943

Juan El Khouri & Kitty Hunter, Petitioners T.C. Memo. 2002-170 · 2002

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Reeves v. Commissioner 71 T.C. 727 · 1979

Dittler Bros. v. Commissioner 72 T.C. 896 · 1979

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Land v. Commissioner 61 T.C. 675 · 1974

GPD, Inc. v. Commissioner 60 T.C. 480 · 1973

Estate of Roberts v. Commissioner 59 T.C. 128 · 1972

Aagaard v. Commissioner 56 T.C. 191 · 1971

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Dear Publication & Radio, Inc. v. Commissioner 31 T.C. 1168 · 1969

Henry C. Beck Co. v. Commissioner 52 T.C. 1 · 1969

Abegg v. Commissioner 50 T.C. 145 · 1968

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James Armour, Inc. v. Commissioner 43 T.C. 295 · 1964

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Gregg Co. of Delaware v. Commissioner 23 T.C. 170 · 1954

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Estate of Murphy v. Commissioner 22 T.C. 242 · 1954

Bessemer Limestone & Cement Co. v. Commissioner 22 T.C. 303 · 1954

Nevada Oil Co. v. Commissioner 22 T.C. 630 · 1954

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Vendig v. Commissioner 22 T.C. 1127 · 1954

Estate of Bernstein v. Commissioner 22 T.C. 1364 · 1954

Erie County United Bank v. Commissioner 21 T.C. 636 · 1954

de Reitzes-Marienwert v. Commissioner 21 T.C. 846 · 1954

Winnick v. Commissioner 21 T.C. 1029 · 1954

Textile Apron Co. v. Commissioner 21 T.C. 147 · 1953

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Ticket Office Equipment Co. v. Commissioner 20 T.C. 272 · 1953

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Mathis v. Commissioner 19 T.C. 1123 · 1953

Estate of Resler v. Commissioner 17 T.C. 1085 · 1952

L. A. Clarke & Son, Inc. v. Commissioner 17 T.C. 1120 · 1952

Lanova Corp. v. Commissioner 17 T.C. 1178 · 1952

Arkansas-Oklahoma Gas Co. v. Commissioner 17 T.C. 1208 · 1952

Evan Jones Coal Co. v. Commissioner 18 T.C. 96 · 1952

West Missouri Power Co. v. Commissioner 18 T.C. 105 · 1952

Chamberlin v. Commissioner 18 T.C. 164 · 1952

Robert Dollar Co. v. Commissioner 18 T.C. 444 · 1952

Spangler v. Commissioner 18 T.C. 976 · 1952

California Casket Co. v. Commissioner 19 T.C. 32 · 1952

WAGE, Inc. v. Commissioner 19 T.C. 249 · 1952

Hens & Kelly, Inc. v. Commissioner 19 T.C. 305 · 1952

Heiderich v. Commissioner 19 T.C. 382 · 1952

Ketler v. Commissioner 17 T.C. 216 · 1951

Estate of Gordon v. Commissioner 17 T.C. 427 · 1951

Conestoga Transportation Co. v. Commissioner 17 T.C. 506 · 1951

Marie W. F. Nugent-Head Trust v. Commissioner 17 T.C. 817 · 1951

Estate of Goodman v. Commissioner 17 T.C. 1017 · 1951

Federal National Bank of Shawnee v. Commissioner 16 T.C. 54 · 1951

Estate of Fearon v. Commissioner 16 T.C. 385 · 1951

Bangor & Aroostook Railroad v. Commissioner 16 T.C. 578 · 1951

Riddlesbarger v. Commissioner 16 T.C. 820 · 1951

Central Cuba Sugar Co. v. Commissioner 16 T.C. 882 · 1951

Capital National Bank v. Commissioner 16 T.C. 1202 · 1951

Hawaiian Freight Forwarders, Ltd. v. Commissioner 15 T.C. 35 · 1950

Massillon-Cleveland-Akron Sign Co. v. Commissioner 15 T.C. 79 · 1950

Hopkins v. Commissioner 15 T.C. 160 · 1950

Campbell v. Commissioner 15 T.C. 312 · 1950

Century Electric Co. v. Commissioner 15 T.C. 581 · 1950

John Simmons Co. v. Commissioner 14 T.C. 29 · 1950

ACF-Brill Motors Co. v. Commissioner 14 T.C. 263 · 1950

A. C. Burton & Co. ex rel. Burton v. Commissioner 14 T.C. 290 · 1950

Cullen v. Commissioner 14 T.C. 368 · 1950

Ericsson Screw Machine Products Co. v. Commissioner 14 T.C. 757 · 1950

Lansdale Structural Steel & Machine Co. v. Commissioner 14 T.C. 1428 · 1950

North Jersey Quarry Co. v. Commissioner 13 T.C. 194 · 1949

Meredith v. Commissioner 12 T.C. 344 · 1949

Roosevelt Hotel Co. v. Commissioner 13 T.C. 399 · 1949

Standard Paving Co. v. Commissioner 13 T.C. 425 · 1949

Gage Bros. & Co. v. Commissioner 13 T.C. 472 · 1949

Tennessee, Alabama & Georgia Railway Co. v. Commissioner 13 T.C. 486 · 1949

L. W. Tilden, Inc. v. Commissioner 12 T.C. 507 · 1949

Community Public Service Co. v. Commissioner 12 T.C. 893 · 1949

Stanley Co. of America v. Commissioner 12 T.C. 1122 · 1949

Stanton Brewery, Inc. v. Commissioner 11 T.C. 310 · 1948

Jorden v. Commissioner 11 T.C. 914 · 1948

E. T. Renfro Drug Co. v. Commissioner 11 T.C. 994 · 1948

Kimbell-Diamond Milling Co. v. Commissioner 10 T.C. 7 · 1948

Swoby Corp. v. Commissioner 10 T.C. 129 · 1948

Standard Realization Co. v. Commissioner 10 T.C. 708 · 1948

Estate of Lewis v. Commissioner 10 T.C. 1080 · 1948

Ingle Coal Corp. v. Commissioner 10 T.C. 1199 · 1948

Ken-Rad Tube & Lamp Corp. v. Commissioner 10 T.C. 1217 · 1948

R. H. Bogle Co. v. Commissioner 10 T.C. 1282 · 1948

Mendham Corp. v. Commissioner 9 T.C. 320 · 1947

Ransohoffs Inc. v. Commissioner 9 T.C. 376 · 1947

Porter v. Commissioner 9 T.C. 556 · 1947

Houston Natural Gas Corp. v. Commissioner 9 T.C. 570 · 1947

McKay Products Corp. v. Commissioner 9 T.C. 1082 · 1947

Rieben v. Commissioner 8 T.C. 359 · 1947

Lockhart v. Commissioner 8 T.C. 436 · 1947

Burnside Veneer Co. v. Commissioner 8 T.C. 442 · 1947

Zellerbach Paper Co. v. Commissioner 8 T.C. 511 · 1947

Brinckerhoff v. Commissioner 8 T.C. 1045 · 1947

Tower Building Corp. v. Commissioner 6 T.C. 125 · 1946

Independent Oil Co. v. Commissioner 6 T.C. 194 · 1946

Lehigh Metals Co. v. Commissioner 6 T.C. 313 · 1946

Estate of Lewis v. Commissioner 6 T.C. 455 · 1946

Sheldon v. Commissioner 6 T.C. 510 · 1946

Thornton v. Commissioner 6 T.C. 573 · 1946

Fifth Street Store v. Commissioner 6 T.C. 664 · 1946

Slover v. Commissioner 6 T.C. 884 · 1946

Koppers Coal Co. v. Commissioner 6 T.C. 1209 · 1946

Rhode Island Hospital Trust Co. v. Commissioner 7 T.C. 211 · 1946

Lehn & Fink Products Corp. v. Commissioner 7 T.C. 287 · 1946

Kimbrell's Home Furnishings, Inc. v. Commissioner 7 T.C. 339 · 1946

Peabody Hotel Co. v. Commissioner 7 T.C. 600 · 1946

Western Lumber Co. v. Commissioner 7 T.C. 1014 · 1946

Estate of Martin v. Commissioner 7 T.C. 1081 · 1946

Mather v. Commissioner 7 T.C. 1440 · 1946

Munter v. Commissioner 5 T.C. 108 · 1945

Horne v. Commissioner 5 T.C. 250 · 1945

Blum v. Commissioner 5 T.C. 303 · 1945

Trust Under Will of Tower v. Commissioner 5 T.C. 383 · 1945

Peeler Hardware Co. v. Commissioner 5 T.C. 518 · 1945

Survaunt v. Commissioner 5 T.C. 665 · 1945

Crossett Western Co. v. Commissioner 4 T.C. 783 · 1945

Estate of Mills v. Commissioner 4 T.C. 820 · 1945

Walsh Holyoke Steam Boiler Works, Inc. v. Commissioner 5 T.C. 814 · 1945

Jones v. Commissioner 4 T.C. 854 · 1945

Spirella Co. Inc. v. Commissioner 5 T.C. 876 · 1945

Bazley v. Commissioner 4 T.C. 897 · 1945

Forrester v. Commissioner 4 T.C. 907 · 1945

Cochran v. Commissioner 4 T.C. 942 · 1945

Mittelman v. Commissioner 5 T.C. 932 · 1945

Adams v. Commissioner 4 T.C. 1186 · 1945

Roach v. Commissioner 4 T.C. 1255 · 1945

McAbee v. Commissioner 5 T.C. 1130 · 1945

Morley Cypress Trust v. Commissioner 3 T.C. 84 · 1944

Ellis v. Commissioner 3 T.C. 106 · 1944

Neville Coke & Chemical Co. v. Commissioner 3 T.C. 113 · 1944

MacDonald v. Commissioner 3 T.C. 720 · 1944

Manning v. Commissioner 3 T.C. 853 · 1944

Pierce Estates, Inc. v. Commissioner 3 T.C. 875 · 1944

Faulkner v. Commissioner 3 T.C. 1082 · 1944

Mason v. Commissioner 3 T.C. 1087 · 1944

Globe-News Publishing Co. v. Commissioner 3 T.C. 1199 · 1944

New Jersey Mortgage & Title Co. v. Commissioner 3 T.C. 1277 · 1944

Fleming v. Commissioner 4 T.C. 168 · 1944

Wellington Fond, Inc. v. Commissioner 4 T.C. 185 · 1944

United National Corp. v. Commissioner 2 T.C. 111 · 1943

Heller v. Commissioner 2 T.C. 371 · 1943

Estate of Wheeler 1 T.C. 401 · 1943

Bankers Farm Mortgage Co. v. Commissioner 1 T.C. 406 · 1943

Hay v. Commissioner 2 T.C. 460 · 1943

Robert Gage Coal Co. v. Commissioner 2 T.C. 488 · 1943

Estate of Bedford v. Commissioner 1 T.C. 478 · 1943

Hadley v. Commissioner 1 T.C. 496 · 1943

Tully Trust v. Commissioner 1 T.C. 611 · 1943

Floyd v. Commissioner 2 T.C. 744 · 1943

Firestone Tire & Rubber Co. v. Commissioner 2 T.C. 827 · 1943

Alexander v. Commissioner 2 T.C. 917 · 1943

Alcazar Hotel, Inc. v. Commissioner 1 T.C. 872 · 1943

Annis Furs, Inc. v. Commissioner 2 T.C. 1096 · 1943

Claridge Apartments Co. v. Commissioner 1 T.C. 163 · 1942

Ernst Kern Co. v. Commissioner 1 T.C. 249 · 1942

Occidental Petroleum v. Wells Fargo 117 F.4th 628 · Cir.

Schmitt v. City of Detroit 395 F.3d 327 · Cir.

Marilyn Marshall v. Denise Blake 885 F.3d 1065 · Cir.

Marilyn Marshall v. Denise Blake · Cir.

Schmitt v. City of Detroit 395 F.3d 327 · Cir.

TBL Licensing LLC, f/k/a the Timberland Co.Subsid v. Werfel 82 F.4th 12 · Cir.