# § 140. Cross references to other Acts
**(a)** For exemption of—
**(1)** Allowances and expenditures to meet losses sustained by persons serving the United States abroad, due to appreciation of foreign currencies, see section 5943 of title 5, United States Code.
**(2)** Benefits under laws administered by the Department of Veterans Affairs, see section 5301 of title 38, United States Code.
**(3)** Earnings of ship contractors deposited in special reserve funds, see section 53507 of title 46, United States Code.
**(4)** Income derived from Federal Reserve banks, including capital stock and surplus, see section 7 of the Federal Reserve Act (12 U.S.C. 531).
**(5)** Special pensions of persons on Army and Navy medal of honor roll, see 38 U.S.C. 1562(a)–(c).
**(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 (42 U.S.C. 213).
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 39, § 121; Aug. 1, 1956, ch. 837, title V, § 501(t), 70 Stat. 885; Pub. L. 85–56, title XXII, § 2201(25), June 17, 1957, 71 Stat. 160; Pub. L. 85–857, § 13(t), Sept. 2, 1958, 72 Stat. 1266; renumbered § 122, Pub. L. 88–272, title II, § 206(a), Feb. 26, 1964, 78 Stat. 38; renumbered § 123, Pub. L. 89–365, § 1(a)(1), Mar. 8, 1966, 80 Stat. 32; renumbered § 124, Pub. L. 91–172, title IX, § 901(a), Dec. 30, 1969, 83 Stat. 709; amended Pub. L. 94–455, title XIX, § 1901(a)(21), Oct. 4, 1976, 90 Stat. 1766; renumbered § 125, Pub. L. 95–618, title II, § 242(a), Nov. 9, 1978, 92 Stat. 3193; renumbered § 126, renumbered § 127, renumbered § 128, Pub. L. 95–600, title I, §§ 134(a), 164(a), title V, 543(a), Nov. 6, 1978, 92 Stat. 2783, 2811, 2888; amended Pub. L. 96–222, title I, § 101(a)(3), Apr. 1, 1980, 94 Stat. 195; Pub. L. 96–589, § 6(i)(1), Dec. 24, 1980, 94 Stat. 3410; renumbered § 129, renumbered § 130, Pub. L. 97–34, title I, § 124(e)(1), title III, § 301(a), Aug. 13, 1981, 95 Stat. 198, 267; renumbered § 131, renumbered § 132, Pub. L. 97–473, title I, §§ 101(b)(1), 102(a), Jan. 14, 1983, 96 Stat. 2605, 2606; renumbered § 133, renumbered § 134 and amended Pub. L. 98–369, div. A, title V, §§ 531(a)(1), 543(a), div. B, title VI, § 2661(*o*)(2), July 18, 1984, 98 Stat. 877, 891, 1159; renumbered § 135, Pub. L. 99–514, title XI, § 1168(a), Oct. 22, 1986, 100 Stat. 2512; renumbered § 136, Pub. L. 100–647, title VI, § 6009(a), Nov. 10, 1988, 102 Stat. 3688; Pub. L. 102–40, title IV, § 402(d)(2), May 7, 1991, 105 Stat. 239; Pub. L. 102–83, § 5(c)(2), Aug. 6, 1991, 105 Stat. 406; renumbered § 137, Pub. L. 102–486, title XIX, § 1912(a), Oct. 24, 1992, 106 Stat. 3014; renumbered § 138, Pub. L. 104–188, title I, § 1807(b), Aug. 20, 1996, 110 Stat. 1901; renumbered § 139, Pub. L. 105–33, title IV, § 4006(a), Aug. 5, 1997, 111 Stat. 331; renumbered § 140, Pub. L. 107–134, title I, § 111(a), Jan. 23, 2002, 115 Stat. 2432; Pub. L. 109–304, § 17(e)(2), Oct. 6, 2006, 120 Stat. 1708; Pub. L. 115–141, div. U, title IV, § 401(a)(2)(A), (b)(11), Mar. 23, 2018, 132 Stat. 1184, 1202.)
## Editorial Notes
### Amendments
2018—Subsec. (a)(2). , redesignated par. (3) as (2) and struck out former par. (2) which read as follows: “Amounts credited to the Maritime Administration under section 9(b)(6) of the Merchant Ship Sales Act of 1946, see section 9(c)(1) of that Act (50 U.S.C. App. 1742).”
Subsec. (a)(3). , redesignated par. (4) as (3). Former par. (3) redesignated (2).
, substituted “Department of Veterans Affairs” for “Veterans’ Administration”.
Subsec. (a)(4) to (6). , redesignated pars. (4) to (6) as (3) to (5), respectively.
2006—Subsec. (a)(4). substituted “, United States Code” for “section 607(d) of the Merchant Marine Act, 1936 ()”.
2002— renumbered as this section.
1997— renumbered as this section.
1996— renumbered as this section.
1992— renumbered as this section.
1991—Subsec. (a)(3). substituted “5301” for “3101”.
Subsec. (a)(6). substituted “1562(a)–(c)” for “562(a)–(c)”.
1988— renumbered as this section.
1986— renumbered as this section.
1984—, §§ 531(a)(1), 543(a), successively renumbered sections 132 and 133 of this title as this section.
Subsec. (a)(6) to (8). ()(2), struck out par. (6) relating to railroad retirement annuities and pensions, struck out par. (7) relating to railroad unemployment benefits, and redesignated par. (8) as (6).
1983— successively renumbered sections 130 and 131 of this title as this section.
1981— successively renumbered sections 128 and 129 of this title as this section.
1980—Subsec. (a). redesignated pars. (2) to (9) as (1) to (8), respectively. Former par. (1), relating to for adjustments of indebtedness under wage earners’ plans, was struck out.
Subsec. (a)(8). substituted “benefits which are not includible in gross income under section 85,” for “benefits, see”.
1978— successively renumbered sections 125, 126, and 127 of this title as this section.
renumbered as this section.
1976—Subsec. (a). , struck out pars. (4), (5), (6), (9), (10), (11), (12), (13), and (17) relating to: benefits under World War Adjustment Compensation Act; benefits under World War Veteran’s Act 1924; dividends and interest derived from certain preferred stock by Reconstruction Finance Corporation; income derived from Ogdensburg bridge; income derived from Owensburg bridge and ferries; income from Saint Clair River bridge and ferries; leave compensation payments under section 6 of Armed Forces Leave Act of 1946; mustering-out payments under Mustering-Out Payment Act of 1944; and gain derived from sale or other disposition of Treasury Bills issued after , under the Second Liberty Bond Act, respectively, renumbered pars. (7), (8), (14), (15), (16), and (18) as pars. (5), (6), (7), (8), (9), and (4), respectively, struck out references to Statutes at Large, and updated cross references to the United States Code.
Subsec. (b). , struck out “;” after “Health Service Act”.
1969— renumbered as this section.
1966— renumbered as this section.
1964— renumbered as this section.
1958—Subsec. (a)(18). substituted “, United States Code” for “section 1001 of the Veterans’ Benefits Act of 1957”.
1957—Subsec. (a)(18). substituted provisions relating to benefits under laws administered by Veterans’ Administration, for provisions which related to dependency and indemnity compensation.
1956—Subsec. (a). Act , added par. (18) relating to dependency and indemnity compensation.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1984 Amendment
Amendment by section 2661()(2) of effective as though included in the enactment of the Social Security Amendments of 1983, , see , set out as a note under , The Public Health and Welfare.
### Effective Date of 1980 Amendments
Amendment by effective , but not to apply to proceedings under Title 11 commenced before , see , set out as a note under .
Amendment by effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1976 Amendment
Amendment by applicable with respect to taxable years beginning after , see , set out as a note under .
### Effective Date of 1958 Amendment
Amendment by effective , see , set out as an Effective Date note preceding Part I of Title 38, Veterans’ Benefits.
### Savings Provision
For provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .