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Introduction

Part II. Treaties and Tax Legislation

Internal Revenue Bulletin 1996-34 · 2026-10-03 edition · updated 2026-10-04 · United States

(1) IN GENERAL.—Subsection (b) of section 112 of such Code (relating to commissioned officers) is amended by striking ‘‘$500’’ and inserting ‘‘the maximum enlisted amount’’.

(2) MAXIMUM ENLISTED AMOUNT.— Subsection (c) of section 112 of such Code (relating to definitions) is amended by adding at the end the following new paragraph:

‘‘(5) The term ‘maximum enlisted amount’ means, for any month, the sum of—

Subpart B.—Legislation and Related Committee Reports

Public Law 104–117 104th Congress, H.R. 2778 March 20, 1996

An Act to provide that members of the Armed Forces performing services for the peacekeeping efforts in Bosnia and Herzegovina, Croatia, and Macedonia shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

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