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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 913 Repealed. Pub. L. 9734, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 913 26 U.S.C. § 913 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s913 data/legal/raw/us/code/title-26/usc26.xml 92256d8d3be0e396e374befb624511df3d15a9aff0cf0d775a0c7f2003320a5a a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 f96f043f1f1d502d276f82594b2579a78a2e85f9516a3e59a05aea577a3c33e7 2026-07-04 official
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26 U.S.C. § 913 - Repealed. Pub. L. 9734, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]

Notes

Section, added Pub. L. 95615, title II, § 203(a), Nov. 8, 1978, 92 Stat. 3100; amended Pub. L. 96222, title I, § 108(a)(1)(B), (F), Apr. 1, 1980. 94 Stat. 223, 225; Pub. L. 96608, § 1(a), Dec. 28, 1980, 94 Stat. 3550, related to a deduction for certain expenses of living abroad.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 9734, set out as an Effective Date of 1981 Amendment note under section 911 of this title.