2-U.S.C.-31C
§31C – Repealed. Pub. L. 97-51, §139(B)(2), Oct. 1, 1981, 95 Stat. 967
Pathway
Title 2 > Chapter 3 > Section 31c
Details
- Reference: Section 31c
- Legend: §31C – Repealed. Pub. L. 97-51, §139(B)(2), Oct. 1, 1981, 95 Stat. 967
- USCode Year: 2013
Provision Content
Section, acts July 9, 1952, ch. 598, 66 Stat. 467; Aug. 1, 1953, ch. 304, title I, 67 Stat. 322, provided that, for taxable years beginning after Dec. 31, 1953, the place of residence of a Member of Congress (including any Delegate and Resident Commissioner) within the State, congressional district, Territory, or possession which he represented in Congress would be considered his home for the purposes of tax provisions making deductible certain living expenses away from home, but that amounts expended by such Member within each taxable year for living expenses could not be deducted for income tax purposes in excess of $3,000.
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1980, see section 139(b)(3) of Pub. L. 97–51, as amended, set out as an Effective Date of 1981 Amendment note under section 162 of Title 26, Internal Revenue Code.
U.S. Encyclopedia of Law Coverage
2-U.S.C.-31B-6 in the Legal Encyclopedia: Congress
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Subchapter I – Organization and Administration in the Legal Encyclopedia: Architect of the Capitol
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