Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 116

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 Repealed.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

170 words·~1 min read·/usc/title-26/section-116

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 37; June 25, 1959, Pub. L. 86–69, § 3(a)(2), 73 Stat. 139; Sept. 14, 1960, Pub. L. 86–779, § 10(f), 74 Stat. 1009; Feb. 26, 1964, Pub. L. 88–272, title II, § 201(c), (d)(6)(C), 78 Stat. 32; Nov. 13, 1966, Pub. L. 89–809, title I, § 103(g), 80 Stat. 1552; Oct. 4, 1976, Pub. L. 94–455, title X, §§ 1051(h)(2), 1053(d)(1), title XIX, § 1901(a)(20), 90 Stat. 1647, 1649, 1766; Apr. 2, 1980, Pub. L. 96–223, title IV, § 404(a), 94 Stat. 305; Aug. 13, 1981, Pub. L. 97–34, title III, § 302(b)(2), 95 Stat. 272; July 18, 1984, Pub. L. 98–369, div. A, title V, § 542(b), 98 Stat. 891, authorized partial exclusion of dividends received by individuals.
Connections25 cite this · traces to 1
19 references not yet in our index
  • 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 X
  • 90 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 612(c) of Pub. L. 99–514
Citation graph
cites case law
§ 116
Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250]
Stat.×22
U.S.C.×3
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 37
Pub. L.Pub. L. 86–69, § 3(a)(2)
Stat.73 Stat. 139
Pub. L.Pub. L. 86–779, § 10(f)
Cites 20 · showing 6Cited by 25 across 2 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.