Public Law 119-88 (05/04/2026)

26 U.S.C. § 116

Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250]

Aug. 16, 1954, ch. 736 68A Stat. 37 Pub. L. 86–69, § 3(a)(2)73 Stat. 139 Pub. L. 86–779, § 10(f)74 Stat. 1009 Pub. L. 88–272, title II, § 201(c)78 Stat. 32 Pub. L. 89–809, title I, § 103(g)80 Stat. 1552 Pub. L. 94–455, title X90 Stat. 1647 Pub. L. 96–223, title IV, § 404(a)94 Stat. 305 Pub. L. 97–34, title III, § 302(b)(2)95 Stat. 272 Pub. L. 98–369, div. A, title V, § 542(b)98 Stat. 891 Section, acts , ; , , ; , , ; , , (d)(6)(C), ; , , ; , , §§ 1051(h)(2), 1053(d)(1), title XIX, § 1901(a)(20), , 1649, 1766; , , ; , , ; , , , authorized partial exclusion of dividends received by individuals.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 612(c) of Pub. L. 99–514section 301 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 1986 Amendment note under .