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SEC. 104. COMPENSATION FOR INJURIES OR SICKNESS.
(a) In General.--Except in the case of amounts
attributable to (and not in excess of) deductions
allowed under section 213 (relating to medical, etc.,
expenses) for any prior taxable year, gross income does
not include--
* * * * * * *
(4) amounts received as a pension, annuity,
or similar allowance for personal 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 Service, or
as a disability annuity payable under the
provisions of section 808 of the Foreign Service
Act of 1980;
* * * * * * *
(b) Termination of Application of Subsection
(a)(4) in Certain Cases.--
(1) In general.--Subsection (a)(4) shall not
apply in the case of any individual who is not
described in paragraph (2).
(2) Individuals to whom subsection (a)(4)
continues to apply.--An individual is described in
this paragraph if--
* * * * * * *
(D) on application therefor, he would be
entitled to receive disability compensation
from the Veterans’ Administration.
Benefits paid under CSRS do not provide compensation for
military injuries. Haar v. Commissioner, 78 T.C. 864, 866
(1982), affd. per curiam 709 F.2d 1206 (8th Cir. 1983). Title 5
U.S.C. sec. 8337(a) (2000) provides:
Any employee shall be considered to be disabled only if
the employee is found by the Office of Personnel
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Last modified: May 25, 2011