Current through Pub. L. 119-100Open in workspace

§ 116 Repealed.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

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 116

Source: decipher.legal/usc/26/116 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)