Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 60-65

1960-1 C.B. 21

Sec. 61

Full Text

Rev. Rul. 60-65

The National Guard is considered a part of the Armed Forces of the United States for purposes of section 1.61-2 of the Income Tax Regulations. Accordingly, the value of quarters and subsistence, or an allowance received in commutation thereof, furnished by the National Guard to officers and enlisted personnel of the National Guard while on active duty, is not includible in the gross income of the recipients.