26 U.S.C. § 113
Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520
[§ 113. Repealed. Pub. L. 101–508, title XI, § 11801(a)(7) , Nov. 5, 1990 , 104 Stat. 1388–520 ]
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Cited by 14
- 26 CFR § 1.1016-3 — Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913.
- 26 CFR § 1.1020-1 — Election as to amounts allowed in respect of depreciation, etc., before 1952.
- 26 CFR § 1.1052-1 — Basis of property established by Revenue Act of 1932.
- 26 CFR § 1.1052-2 — Basis of property established by Revenue Act of 1934.
- 26 CFR § 1.1052-3 — Basis of property established by the Internal Revenue Code of 1939.
- 26 CFR § 1.113-1 — Mustering-out payments for members of the Armed Forces.
- 26 CFR § 1.1223-1 — Determination of period for which capital assets are held.
- 26 CFR § 1.613-7 — Application of percentage depletion rates provided in section 613(b) to certain taxable years ending in 1954.
- 26 CFR § 1.615-4 — Limitation of amount deductible.
- 26 CFR § 1.617-2 — Limitation on amount deductible.
- 26 CFR § 1.72-5 — Expected return.
- 26 U.S.C. § 1052 — Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
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