26 USC 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) 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 App. U.S.C. 1742).[1]
(3) Benefits under laws administered by the Veterans Administration, see section 5301 of title 38, United States Code.

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(4) Earnings of ship contractors deposited in special reserve funds, see section 53507 of title 46, United States Code.
(5) Income derived from Federal Reserve banks, including capital stock and surplus, see section 7 of the Federal Reserve Act (12 U.S.C. 531).
(6) 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).
[1] See References in Text note below.