Internal Revenue Code · 26 U.S.C.
§ 103A. Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 103A
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 11 other regulations
- Regulations
- 4 issued under this section
Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657
Regulations under this section
Treasury regulations (26 CFR) issued under § 103A
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 11 regulations not issued under it
- § 1.25-1T Credit for interest paid on certain home mortgages (Temporary).
- § 1.25-2T Amount of credit (Temporary).
- § 1.25-3T Qualified mortgage credit certificate (Temporary).
- § 1.25-4T Qualified mortgage credit certificate program (Temporary).
- § 1.25-5T Limitation on aggregate amount of mortgage credit certificates (Temporary).
- § 1.103-8 Interest on bonds to finance certain exempt facilities.
- § 1.103-10 Exemption for certain small issues of industrial development bonds.
- § 1.143(g)-1 Requirements related to arbitrage.
- § 1.149(e)-1 Information reporting requirements for tax-exempt bonds.
- § 5f.103-1 Obligations issued after December 31, 1982, required to be in registered form.
- § 305.7871-1 Indian tribal governments treated as States for certain purposes.
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 96–499, title XI, § 1102(a), Dec. 5, 1980, 94 Stat. 2660; amended Pub. L. 96–595, § 5(a), (b), Dec. 24, 1980, 94 Stat. 3467; Pub. L. 97–248, title II, § 220(a)–(e), title III, § 310(c)(3), (4), Sept. 3, 1982, 96 Stat. 475, 476, 599; Pub. L. 98–369, div. A, title I, § 42(a)(2), title VI, §§ 611(a)–(c), 612(b), 624(b)(1), July 18, 1984, 98 Stat. 556, 901–903, 911, 924; Pub. L. 99–514, title XVIII, § 1861, Oct. 22, 1986, 100 Stat. 2883, related to mortgage subsidy bonds. See section 143 of this title.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.