[Code of Federal Regulations]
[Title 26, Volume 2]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.113-1]

[Page 489]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.113-1  Mustering-out payments for members of the Armed Forces.

    For the purposes of the exclusion from gross income under section 
113 of mustering-out payments with respect to service in the Armed 
Forces, mustering-out payments are payments made to any recipients 
pursuant to the provisions of 38 U.S.C. 2105 (formerly section 5 of the 
Mustering-out Payment Act of 1944 and section 505 of the Veterans' 
Readjustment Assistance Act of 1952).