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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 114

§ 114. Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]

442 words·~2 min read·/usc/title-26/section-114

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Section, added Pub. L. 106–519, § 3(a), Nov. 15, 2000, 114 Stat. 2423, related to exclusion of extraterritorial income from gross income.
A prior section 114, act Aug. 16, 1954, ch. 736, 68A Stat. 35, related to sports programs conducted for American National Red Cross, prior to repeal by Pub. L. 101–508, title XI, § 11801(a)(8), Nov. 5, 1990, 104 Stat. 1388–520.
Connections13 cite this · traces to 2
12 references not yet in our index
  • Pub. L. 106–519, § 3(a)
  • 114 Stat. 2423
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 35
  • Pub. L. 101–508, title XI, § 11801(a)(8)
  • 104 Stat. 1388–520
  • section 101(c) of Pub. L. 108–357
  • Pub. L. 108–357, title I, § 101(d)
  • 118 Stat. 1423
  • Pub. L. 109–222, title V, § 513(b)
  • 120 Stat. 366
  • 128 Stat. 4035
Citation graph
cites case law
§ 114
Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]
Stat.×10
U.S.C.×2
Pub. L.×1
Pub. L.Pub. L. 106–519, § 3(a)
Stat.114 Stat. 2423
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 35
Pub. L.Pub. L. 101–508, title XI, § 11801(a)(8)
Cites 14 · showing 7Cited by 13 across 3 sources
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