§22. Credit for the elderly and the permanently and totally disabled — Inbound Citations
26 U.S.C. § 22
Cited by 7 provisions in release 119-102.
Citations to 26 U.S.C. § 22 as a whole
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(D) subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of such Act.
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(v) Section 22 (relating to appropriateness of recommended purchase).
Citations to §22(c)(3)(A)
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(1) section 22(c)(3)(A) (relating to reduction for amounts received as pension or annuity),
Citations to §22(e)(3)
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(B) In the case of an individual who is permanently and totally disabled (as defined in section 22(e)(3)) at any time during such calendar year, the requirements of subparagraph (A) shall be treated as met with respect to such individual.
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(A) For purposes of paragraph (1)(B), the gross income of an individual who is permanently and totally disabled (as defined in section 22(e)(3)) at any time during the taxable year shall not include income attributable to services performed by the individual at a sheltered workshop if—(i) the availability of medical care at such workshop is the principal reason for the individual’s presence there, and(ii) the income arises solely from activities at such workshop which are incident to such medical care.
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(i) who is permanently and totally disabled (as defined in section 22(e)(3)),
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(6) For purposes of subsection (a)(2), in the case of an employee who is disabled (within the meaning of section 22(e)(3)), the 3-month period of subsection (a)(2) shall be 1 year.