References in Text
section 112 of the Internal Revenue Code of 1986, referred to in subsec. (b)(5)(B), is classified to
section 112 of Title 26, Internal Revenue Code.
Amendments
2023—Subsec. (e). Pub. L. 118–31 substituted “Marine Corps, or Space Force or” for “or Marine Corps,” and struck out “or the commensurate grades in the Space Force,” after “in the Navy,”. 2022—Subsec. (b)(5). Pub. L. 117–263 substituted “retirement, but—” and subpars. (A) and (B) for “retirement, but not for more than 60 days.” 2021—Subsec. (a). Pub. L. 116–283, § 924(b)(3)(C), substituted “Marine Corps, or Space Force” for “or Marine Corps”. Subsec. (e). Pub. L. 116–283, § 551(b)(1), added subsec. (e). 2008—Subsec. (b)(4), (5). Pub. L. 110–181 added par. (4) and redesignated former par. (4) as (5). 1996—Subsec. (b). Pub. L. 104–106, § 403(c)(1), in introductory provisions substituted “designated under subsection (a) or by law” for “of importance and responsibility designated”. Subsec. (b)(1). Pub. L. 104–106, § 403(c)(2), struck out “of importance and responsibility” after “position”. Subsec. (b)(2). Pub. L. 104–106, § 403(c)(3), substituted “designated under subsection (a) or by law” for “designating”. Subsec. (b)(4). Pub. L. 104–106, § 403(c)(4), inserted “under subsection (a) or by law” after “designated”. 1991—Subsec. (b)(4). Pub. L. 102–190 substituted “60 days” for “90 days”. 1986—Subsec. (d). Pub. L. 99–433 added subsec. (d). 1985—Subsec. (c)(2). Pub. L. 99–145 substituted “rear admiral (lower half)” for “commodore”. 1984—Subsec. (b). Pub. L. 98–525 amended subsec. (b) generally, which prior to amendment had provided that if the assignment of an officer who was serving in a position designated to carry the grade of general, admiral, lieutenant general, or vice admiral was terminated (1) by the assignment of such officer to another position designated to carry one of those grades, such officers would hold, during the period beginning on the day of that termination and ending on the day before the day on which he assumed the other position, the grade that he had held on the day before the termination; (2) by the hospitalization of such officer, such officer would hold, during the period beginning on the day of that termination and ending on the day he was discharged from the hospital, but not for more than 180 days, the grade that he had held on the day before the termination; or (3) by the retirement of such officer, such officer would hold, during the period beginning on the day of that termination and ending on the day before his retirement, but not for more than 90 days, the grade that he had held on the day before the termination. 1981—Subsec. (c)(2). Pub. L. 97–86 substituted “commodore” for “commodore admiral”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1991 Amendment Pub. L. 102–190, div. A, title V, § 502(b), Dec. 5, 1991, 105 Stat. 1355, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the first day of the first month that begins more than 90 days after the date of the enactment of this Act [Dec. 5, 1991].”
Effective Date
of 1981 AmendmentAmendment by Pub. L. 97–86 effective Sept. 15, 1981, see
section 405(f) of Pub. L. 97–86, set out as a note under
section 101 of this title.
Effective Date
Section effective Sept. 15, 1981, but the authority to prescribe
Regulations
under this chapter effective on Dec. 12, 1980, see
section 701 of Pub. L. 96–513, set out as an
Effective Date
of 1980 Amendment note under
section 101 of this title. Transition Provisions Under Defense Officer Personnel Management ActFor provisions relating to temporary appointments of officers serving in grades above major general or rear admiral, see
section 623 of Pub. L. 96–513, set out as a note under
section 611 of this title.