{"data":{"id":"us/26-cfr-1.113-1","jurisdiction":"us","citation":"26 CFR 1.113-1","heading":"-1 Mustering-out payments for members of the Armed Forces.","body":"For the purposes of the exclusion from gross income under section 113 of mustering-out payments with respect to service in the Armed Forces, mustering-out payments are payments made to any recipients pursuant to the provisions of 38 U.S.C. 2105 (formerly section 5 of the Mustering-out Payment Act of 1944 and section 505 of the Veterans' Readjustment Assistance Act of 1952).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"c7224d485568d7ef1803472d5bab0f4fc5f6230ba9e635def64b708847ee93c5","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.112-1","next":"us/26-cfr-1.117-1"},"notice":"GroundRules: Original legal text. Not legal advice."}