US Codex
U.S.C.
Notes

§1967. Persons insured; amount — Inbound Citations

38 U.S.C. § 1967

Cited by 12 provisions in release 119-102.

Citations to 38 U.S.C. § 1967 as a whole

  • (A) The term “qualified rollover contribution” includes a contribution to a Roth IRA maintained for the benefit of an individual made before the end of the 1-year period beginning on the date on which such individual receives an amount under section 1477 of title 10, United States Code, or section 1967 of title 38 of such Code, with respect to a person, to the extent that such contribution does not exceed—
    (i) the sum of the amounts received during such period by such individual under such sections with respect to such person, reduced by
    (ii) the amounts so received which were contributed to a Coverdell education savings account under section 530(d)(9).
  • (A) For purposes of this section, the term “rollover contribution” includes a contribution to a Coverdell education savings account made before the end of the 1-year period beginning on the date on which the contributor receives an amount under section 1477 of title 10, United States Code, or section 1967 of title 38 of such Code, with respect to a person, to the extent that such contribution does not exceed—
    (i) the sum of the amounts received during such period by such contributor under such sections with respect to such person, reduced by
    (ii) the amounts so received which were contributed to a Roth IRA under section 408A(e)(2) or to another Coverdell education savings account.

Citations to §1967(a)

Citations to §1967(a)(1)

Citations to §1967(a)(3)(A)(i)

Citations to §1967(b)

Citations to §1967(c)