July 9, 1952, ch. 59866 Stat. 467Aug. 1, 1953, ch. 30467 Stat. 322Section, acts , ; , title I, , provided that, for taxable years beginning after , the place of residence of a Member of Congress (including any Delegate and Resident Commissioner) within the State, congressional district, Territory, or possession which he represented in Congress would be considered his home for the purposes of tax provisions making deductible certain living expenses away from home, but that amounts expended by such Member within each taxable year for living expenses could not be deducted for income tax purposes in excess of $3,000.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 139(b)(3) of Pub. L. 97–51section 162 of Title 26Repeal applicable to taxable years beginning after , see , as amended, set out as an Effective Date of 1981 Amendment note under , Internal Revenue Code.