§ 120. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]
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/usc/title-26/section-120A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section, added Pub. L. 94–455, title XXI, § 2134(a), Oct. 4, 1976, 90 Stat. 1926; amended Pub. L. 97–34, title VIII, § 802(a), Aug. 13, 1981, 95 Stat. 349; Pub. L. 97–448, title I, § 108(a), Jan. 12, 1983, 96 Stat. 2391; Pub. L. 98–612, § 1(a), (b)(3)(A), Oct. 31, 1984, 98 Stat. 3180, 3181; Pub. L. 99–514, title XI, §§ 1114(b)(3), 1151(c)(3), (g)(1), 1162(b), Oct. 22, 1986, 100 Stat. 2450, 2503, 2506, 2510; Pub. L. 100–647, title I, § 1011B(a)(31)(B), title IV, § 4002(a), (b)(1), Nov. 10, 1988, 102 Stat. 3488, 3643;
Pub. L. 101–140, title II, § 203(a)(1), (2), Nov. 8, 1989, 103 Stat. 830; Pub. L. 101–239, title VII, § 7102(a)(1), Dec. 19, 1989, 103 Stat. 2305; Pub. L. 101–508, title XI, § 11404(a), Nov. 5, 1990, 104 Stat. 1388–473; Pub. L. 102–227, title I, § 104(a)(1), Dec. 11, 1991, 105 Stat. 1687; Pub. L. 108–311, title II, § 207(10), Oct. 4, 2004, 118 Stat. 1177, related to amounts received under qualified group legal services plans.
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), Sept. 2, 1958, 72 Stat. 1607, effective with respect to taxable years ending after Sept. 30, 1958, but only with respect to amounts received as a statutory subsistence allowance for any day after Sept. 30, 1958.
Connections25 cite this · traces to 2
Cited by 25 sections · top 18
U.S. Code
statutes-at-large
- Public Law 85–866
- Public Law 456
- Public Law 415
- Public Law 97–448To make technical corrections in the Economic Recovery Tax Act of 1981 and certain other recent tax legislation
- Public Law 403
- Public Law 102–227To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 101–508To provide for reconciliation pursuant to section 4 of the concurrent resolution on the budget for fiscal year 1991
- Public Law 101–239To provide for reconciliation pursuant to section 5 of the concurrent resolution on the budget for the fiscal year 1990
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 98–612To amend the Internal Revenue Code of 1954 to extend for one year the exclusion from gross income with respect to group legal services plans, and for other purposes
- Public Law 95–472To amend section 7447 of the Internal Revenue Code of 1954 with respect to the revocation of an election to receive retired pay as a judge of the Tax Court
- Public Law 94–455To reform the tax laws of the United States
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public-private-law
U.S. Code
26 references not yet in our index
- Pub. L. 94–455, title XXI, § 2134(a)
- 90 Stat. 1926
- 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)
- 98 Stat. 3180
- Pub. L. 99–514, title XI
- 100 Stat. 2450
- Pub. L. 100–647, title I, § 1011B(a)(31)(B)
- 102 Stat. 3488
- Pub. L. 101–140, title II, § 203(a)(1)
- 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
- act Aug. 16, 1954, ch. 736
- 68A Stat. 39
- Pub. L. 85–866, title I, § 3(a)
- 72 Stat. 1607
Citation graph
cites case law
§ 120
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]
Stat.×21
U.S.C.×3
C.F.R.×1
Pub. L.Pub. L. 94–455, title XXI, § 2134(a)
Stat.90 Stat. 1926
Pub. L.Pub. L. 97–34, title VIII, § 802(a)
Stat.95 Stat. 349
Pub. L.Pub. L. 97–448, title I, § 108(a)
Cites 28 · showing 7Cited by 25 across 3 sources