Title 26 — Internal Revenue Code
Part III · Chapter 1 — Normal Taxes and Surtaxes
[§ 120. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, added Pub. L. 94–455, title XXI, § 2134(a), , 90 Stat. 1926; amended Pub. L. 97–34, title VIII, § 802(a), , 95 Stat. 349; Pub. L. 97–448, title I, § 108(a), , 96 Stat. 2391; Pub. L. 98–612, § 1(a), (b)(3)(A), , 98 Stat. 3180, 3181; Pub. L. 99–514, title XI, §§ 1114(b)(3), 1151(c)(3), (g)(1), 1162(b), , 100 Stat. 2450, 2503, 2506, 2510; Pub. L. 100–647, title I, § 1011B(a)(31)(B), title IV, § 4002(a), (b)(1), , 102 Stat. 3488, 3643; Pub. L. 101–140, title II, § 203(a)(1), (2), , 103 Stat. 830; Pub. L. 101–239, title VII, § 7102(a)(1), , 103 Stat. 2305; Pub. L. 101–508, title XI, § 11404(a), , 104 Stat. 1388–473; Pub. L. 102–227, title I, § 104(a)(1), , 105 Stat. 1687; Pub. L. 108–311, title II, § 207(10), , 118 Stat. 1177, related to amounts received under qualified group legal services plans.
removalDescription
A prior section 120, act Aug. 16, 1954, ch. 736, 68A Stat. 39, related to statutory subsistence allowance received by police, prior to repeal by Pub. L. 85–866, title I, § 3(a), (c), , 72 Stat. 1607, effective with respect to taxable years ending after , but only with respect to amounts received as a statutory subsistence allowance for any day after .
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective , subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.