
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC116]

 
                     TITLE 26--INTERNAL REVENUE 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
 
[Sec. 116. Repealed. Pub. L. 99-514, title VI, Sec. 612(a), Oct. 
        22, 1986, 100 Stat. 2250]
        
    Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 37; June 25, 1959, 
Pub. L. 86-69, Sec. 3(a)(2), 73 Stat. 139; Sept. 14, 1960, Pub. L. 86-
779, Sec. 10(f), 74 Stat. 1009; Feb. 26, 1964, Pub. L. 88-272, title II, 
Sec. 201(c), (d)(6)(C), 78 Stat. 32; Nov. 13, 1966, Pub. L. 89-809, 
title I, Sec. 103(g), 80 Stat. 1552; Oct. 4, 1976, Pub. L. 94-455, title 
X, Secs. 1051(h)(2), 1053(d)(1), title XIX, Sec. 1901(a)(20), 90 Stat. 
1647, 1649, 1766; Apr. 2, 1980, Pub. L. 96-223, title IV, Sec. 404(a), 
94 Stat. 305; Aug. 13, 1981, Pub. L. 97-34, title III, Sec. 302(b)(2), 
95 Stat. 272; July 18, 1984, Pub. L. 98-369, div. A, title V, 
Sec. 542(b), 98 Stat. 891, authorized partial exclusion of dividends 
received by individuals.


                        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.
