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The United States, the United States Court of Claims decided that military allowances are not "of a compensatory character" and "not income as well". [1] Since it was determined that allowances are not income, they cannot be taxed, divided, or garnished, while pay can be. (42 USC 659, et seq.)
Pay grades [1] are used by the eight structurally organized uniformed services of the United States [2] (Army, Marine Corps, Navy, Air Force, Space Force, Coast Guard, Public Health Service Commissioned Corps, and NOAA Commissioned Officer Corps), as well as the Maritime Service, to determine wages and benefits based on the corresponding military rank of a member of the services.
The first college to offer military training was Norwich University, founded in 1819 in Vermont, followed by various state-chartered military schools and finally post-Civil War civilian land grant colleges that required military training. The modern Army Reserve Officers' Training Corps was created by the National Defense Act of 1916 and ...
On 23 April 1908 Congress created the Medical Reserve Corps, the official predecessor of the Army Reserve. [3] After World War I, under the National Defense Act of 1920, Congress reorganized the U.S. land forces by authorizing a Regular Army, a National Guard and an Organized Reserve (Officers Reserve Corps and Enlisted Reserve Corps) of unrestricted size, which later became the Army Reserve. [4]
Before 1966, a prospective officer in the United States Army could only gain an ROTC commission after being awarded a baccalaureate degree. However, to meet the manpower requirements of the Vietnam War, Congress approved a measure that allowed cadets at Military Junior Colleges who had completed all requirements of the ROTC Advanced Course to be commissioned as second lieutenants and called to ...
These training activities were formerly referred to simply as "drill" or "weekend drill", but according to former Chief of the Army Reserve, Lieutenant General James R. Helmly, the term was changed in 2005 to emphasize the need for Army Reserve soldiers' training to focus on continued preparation for fighting the Global War on Terrorism.
Members of the Junior Reserve Officer Training Corps are assigned various ranks, the titles and insignia of which are based on those used by the United States Armed Forces (and its various ROTCs), specifically the United States Army, U.S. Marine Corps, U.S. Navy, U.S. Air Force, U.S Space Force, and the U.S. Coast Guard.
In March 1813, the US Army created the rank of third lieutenant. The rank was used as the entry level officer rank for the Ordnance Department and the Corps of Artillery until March 1821. [92] Throughout the 19th century and until as late as World War II [93] the United States Army sometimes referred to brevet second lieutenants as "third ...