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 Repealed.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Repealed.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