§912. Exemption for certain allowances — Inbound Citations

Citations to 26 U.S.C. § 912 as a whole

• 22 U.S.C. § 3310(d)(1)

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  (1) For purposes of sections 911 and 913² of title 26, amounts paid by the Institute to its employees shall not be treated as earned income. Amounts received by employees of the Institute shall not be included in gross income, and shall be exempt from taxation, to the extent that they are equivalent to amounts received by civilian officers and employees of the Government of the United States as allowances and benefits which are exempt from taxation under section 912 of title 26.
• 26 U.S.C. § 6011(d)

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  (d) The Secretary may by regulations require any individual who receives allowances which are excluded from gross income under section 912 for any taxable year to include on his return of the taxes imposed by subtitle A for such taxable year such information with respect to the amount and type of such allowances as the Secretary determines to be appropriate.