Internal Revenue Code · 26 U.S.C.
§ 116. Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250
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. § 116
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- Repealed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 24 other regulations
Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 24 regulations not issued under it
- § 1.37-3 Credit for individuals under age 65 who have public retirement system income.
- § 1.46-8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
- § 1.61-9 Dividends.
- § 1.72-8 Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
- § 1.642(a)(3)-2 Time of receipt of dividends by beneficiary.
- § 1.643(a)-7 Dividends.
- § 1.652(b)-3 Allocation of deductions.
- § 1.652(c)-4 Illustration of the provisions of sections 651 and 652.
- § 1.661(c)-1 Limitation on deduction.
- § 1.661(c)-2 Illustration of the provisions of section 661.
- § 1.662(c)-4 Illustration of the provisions of sections 661 and 662.
- § 1.668(b)-2 Illustration of the provisions of subpart D.
- § 1.683-2 Exceptions.
- § 1.702-1 Income and credits of partner.
- § 1.852-4 Method of taxation of shareholders of regulated investment companies.
- § 1.854-1 Limitations applicable to dividends received from regulated investment company.
- § 1.854-2 Notice to shareholders.
- § 1.854-3 Definitions.
- § 1.857-6 Method of taxation of shareholders of real estate investment trusts.
- § 1.871-12 Determination of tax on treaty income.
- § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or residence.
- § 1.6012-1 Individuals required to make returns of income.
- § 1.6654-2 Exceptions to imposition of the addition to the tax in the case of individuals.
- § 521.110 Government wages, salaries, pensions and similar remuneration.
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
- § 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
- § 118 Contributions to the capital of a corporation
- § 119 Meals or lodging furnished for the convenience of the employer
- § 120 Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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 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.