- 8 - JROTC instructor "is not, while so employed, considered to be on active duty * * * for any purpose". Petitioner also relies on section 134 to support an exclusion of a portion of his school district income from gross income and contends that our holding in Lyle v. Commissioner, supra, "was in part superseded by" section 134. Section 134 provides in pertinent part: (a) General Rule.--Gross income shall not include any qualified military benefit. (b) Qualified Military Benefit.--For purposes of this section-- (1) In general.--The term "qualified military benefit" means any allowance or in-kind benefit (other than personal use of a vehicle) which-- (A) is received by any member or former member of the uniformed services of the United States or any dependent of such member by reason of such member's status or service as a member of such uniformed services, and (B) was excludable from gross income on September 9, 1986, under any provision of law, regulation, or administrative practice which was in effect on such date (other than a provision of this title). (2) No other benefit to be excludable except as provided by this title.--Notwithstanding any other provision of law, no benefit shall be treated as qualified military benefit unless such benefit-- (A) is a benefit described in paragraph (1), or (B) is excludable from gross income under this title without regard to anyPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
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