26 U.S.C. § 116

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 116 - Repealed

26 U.S.C. § 116

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 REPEALRepeal 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.