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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LegalText 26 U.S.C. § 124 Repealed. Pub. L. 101508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388520] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 124 26 U.S.C. § 124 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/s124 data/legal/raw/us/code/title-26/usc26.xml 36098c6621fc701d84276d634e9cba2e89b14302582b09ca11bc18c539d309dc a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 5484dddfa71b631aaac7322a73d60af5983507a30081eee48e7c03c4f1a49b05 2026-07-04 official
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26 U.S.C. § 124 - Repealed. Pub. L. 101508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388520]

Notes

Section, added Pub. L. 95618, title II, § 242(a), Nov. 9, 1978, 92 Stat. 3193, related to qualified transportation provided by employers.

A prior section 124 was renumbered section 140 of this title.

Statutory Notes and Related Subsidiaries

Savings ProvisionFor provisions that nothing in repeal by Pub. L. 101508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101508, set out as a note under section 45K of this title.