26 USC 116: Repealed. Pub. L. 99-514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250
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26 USC 116: Repealed. Pub. L. 99-514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250 Text contains those laws in effect on June 30, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
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[§116. Repealed. Pub. L. 99–514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250 ]

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.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal 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.