Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]
About This Law
/us/usc/t26/s913
Title
26 — Internal Revenue Code
Chapter
STA/CH1
Release
119-84
Release Date
2026-04-17
Section Text
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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 RepealRepeal 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.
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