Internal Revenue Code · 26 U.S.C.
§ 113. Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520
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. § 113
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- Repealed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 10 other regulations
- Regulations
- 1 issued under this section
Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520
Regulations under this section
Treasury regulations (26 CFR) issued under § 113
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 10 regulations not issued under it
- § 1.72-5 Expected return.
- § 1.613-7 Application of percentage depletion rates provided in section 613(b) to certain taxable years ending in 1954.
- § 1.615-4 Limitation of amount deductible.
- § 1.617-2 Limitation on amount deductible.
- § 1.1016-3 Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913.
- § 1.1020-1 Election as to amounts allowed in respect of depreciation, etc., before 1952.
- § 1.1052-1 Basis of property established by Revenue Act of 1932.
- § 1.1052-2 Basis of property established by Revenue Act of 1934.
- § 1.1052-3 Basis of property established by the Internal Revenue Code of 1939.
- § 1.1223-1 Determination of period for which capital assets are held.
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
- § 109 Improvements by lessee on lessor’s property
- § 110 Qualified lessee construction allowances for short-term leases
- § 111 Recovery of tax benefit items
- § 112 Certain combat zone compensation of members of the Armed Forces
- § 113 Repealed
- § 114 Repealed
- § 115 Income of States, municipalities, etc.
- § 116 Repealed
- § 117 Qualified scholarships
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 35, related to mustering-out payments for members of Armed Forces.
Statutory Notes and Related Subsidiaries
Savings Provision
For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.