2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter B - Computation of Taxable Income (§§ 61 - 291)
Part III - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME (§§ 101 - 140)
Section 116 - Repealed. Pub. L. 99-514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250
| Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART III - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME Sec. 116 - Repealed. Pub. L. 99-514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250 |
| Contains | section 116 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large References | 73 Stat. 139 74 Stat. 1009 78 Stat. 32 80 Stat. 1552 90 Stat. 1647 94 Stat. 305 95 Stat. 272 98 Stat. 891 100 Stat. 2250 |
| Public Law References | Public Law 86-69, Public Law 86-779, Public Law 88-272, Public Law 89-809, Public Law 94-455, Public Law 96-223, Public Law 97-34, Public Law 98-369, Public Law 99-514 |
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Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 37; June 25, 1959, Pub. L. 86–69, §3(a)(2), 73 Stat. 139; Sept. 14, 1960, Pub. L. 86–779, §10(f), 74 Stat. 1009; Feb. 26, 1964, Pub. L. 88–272, title II, §201(c), (d)(6)(C), 78 Stat. 32; Nov. 13, 1966, Pub. L. 89–809, title I, §103(g), 80 Stat. 1552; Oct. 4, 1976, Pub. L. 94–455, title X, §§1051(h)(2), 1053(d)(1), title XIX, §1901(a)(20), 90 Stat. 1647, 1649, 1766; Apr. 2, 1980, Pub. L. 96–223, title IV, §404(a), 94 Stat. 305; Aug. 13, 1981, Pub. L. 97–34, title III, §302(b)(2), 95 Stat. 272; July 18, 1984, Pub. L. 98–369, div. A, title V, §542(b), 98 Stat. 891, authorized partial exclusion of dividends received by individuals.
Effective Date of RepealRepeal applicable to taxable years beginning after Dec. 31, 1986, see section 612(c) of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under section 301 of this title.
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