26 USC 113 to 114: Repealed. Pub. L. 101-508, title XI, §11801(a)(7), (8), Nov. 5, 1990, 104 Stat. 1388-520
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26 USC 113 to 114: Repealed. Pub. L. 101-508, title XI, §11801(a)(7), (8), Nov. 5, 1990, 104 Stat. 1388-520 Text contains those laws in effect on January 4, 1995
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
Jump To: Savings Provision

[§§113, 114. Repealed. Pub. L. 101–508, title XI, §11801(a)(7), (8), Nov. 5, 1990, 104 Stat. 1388–520 ]

Section 113, act Aug. 16, 1954, ch. 736, 68A Stat. 35 , related to mustering-out payments for members of Armed Forces.

Section 114, act Aug. 16, 1954, ch. 736, 68A Stat. 35 , related to sports programs conducted for American National Red Cross.

Savings Provision

For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 29 of this title.