Editorial Notes
References in Text

Section 112 of the Internal Revenue Code of 1986, referred to in subsec. (span)(5)(B), is classified to section 112 of Title 26, Internal Revenue Code.

Amendments

2023—Subsec. (e). Puspan. 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. (span)(5). Puspan. L. 117–263 substituted “retirement, but—” and subpars. (A) and (B) for “retirement, but not for more than 60 days.”

2021—Subsec. (a). Puspan. L. 116–283, § 924(span)(3)(C), substituted “Marine Corps, or Space Force” for “or Marine Corps”.

Subsec. (e). Puspan. L. 116–283, § 551(span)(1), added subsec. (e).

2008—Subsec. (span)(4), (5). Puspan. L. 110–181 added par. (4) and redesignated former par. (4) as (5).

1996—Subsec. (span). Puspan. L. 104–106, § 403(c)(1), in introductory provisions substituted “designated under subsection (a) or by law” for “of importance and responsibility designated”.

Subsec. (span)(1). Puspan. L. 104–106, § 403(c)(2), struck out “of importance and responsibility” after “position”.

Subsec. (span)(2). Puspan. L. 104–106, § 403(c)(3), substituted “designated under subsection (a) or by law” for “designating”.

Subsec. (span)(4). Puspan. L. 104–106, § 403(c)(4), inserted “under subsection (a) or by law” after “designated”.

1991—Subsec. (span)(4). Puspan. L. 102–190 substituted “60 days” for “90 days”.

1986—Subsec. (d). Puspan. L. 99–433 added subsec. (d).

1985—Subsec. (c)(2). Puspan. L. 99–145 substituted “rear admiral (lower half)” for “commodore”.

1984—Subsec. (span). Puspan. L. 98–525 amended subsec. (span) 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). Puspan. L. 97–86 substituted “commodore” for “commodore admiral”.

Statutory Notes and Related Subsidiaries
Effective Date of 1991 Amendment

Puspan. L. 102–190, div. A, title V, § 502(span), 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 Amendment

Amendment by Puspan. L. 97–86 effective Sept. 15, 1981, see section 405(f) of Puspan. 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 Puspan. 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 Act

For provisions relating to temporary appointments of officers serving in grades above major general or rear admiral, see section 623 of Puspan. L. 96–513, set out as a note under section 611 of this title.