Title 26 — Internal Revenue Code
Part III · Chapter 1 — Normal Taxes and Surtaxes
[§ 913. Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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. 95–615, title II, § 203(a), , 92 Stat. 3100; amended Pub. L. 96–222, title I, § 108(a)(1)(B), (F), . 94 Stat. 223, 225; Pub. L. 96–608, § 1(a), , 94 Stat. 3550, related to a deduction for certain expenses of living abroad.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable with respect to taxable years beginning after , see section 115 of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 911 of this title.