26 USC 913: Repealed. Pub. L. 97-34, title I, §112(a), Aug. 13, 1981, 95 Stat. 194
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26 USC 913: Repealed. Pub. L. 97-34, title I, §112(a), Aug. 13, 1981, 95 Stat. 194 Text contains those laws in effect on June 30, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART III-INCOME FROM SOURCES WITHOUT THE UNITED STATESSubpart B-Earned Income of Citizens or Residents of United States
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[§913. Repealed. Pub. L. 97–34, title I, §112(a), Aug. 13, 1981, 95 Stat. 194 ]

Section, added Pub. L. 95–615, title II, §203(a), Nov. 8, 1978, 92 Stat. 3100 ; amended Pub. L. 96–222, title I, §108(a)(1)(B), (F), Apr. 1, 1980. 94 Stat. 223 , 225; Pub. L. 96–608, §1(a), Dec. 28, 1980, 94 Stat. 3550 , related to a deduction for certain expenses of living abroad.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 911 of this title.