26-U.S.C.-116

[§116 – Repealed. Pub. L. 99-514, Title Vi, §612(A), Oct. 22, 1986, 100 Stat. 2250]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part III > Section 116

Details

• Reference: Section 116
• Legend: [§116 – Repealed. Pub. L. 99-514, Title Vi, §612(A), Oct. 22, 1986, 100 Stat. 2250]
• USCode Year: 2013

Provision Content

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 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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-88 in the Legal Encyclopedia: Income Taxes

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26-U.S.C.-113 in the Legal Encyclopedia: Tax Liability

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26-U.S.C.-84 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-84, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-114 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-114, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

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