Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 113
[§113. Repealed. Pub. L. 101–508, title XI, §11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520]
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Nearby sections (25 sections)
- 102 · Gifts and inheritances
- 103 · Interest on State and local bonds
- 103A · [§103A. Repealed. Pub. L. 99–514, title XIII, §1301(j)(1), Oct.…
- 104 · Compensation for injuries or sickness
- 105 · Amounts received under accident and health plans
- 106 · Contributions by employer to accident and health plans
- 107 · Rental value of parsonages
- 108 · Income from discharge of indebtedness
- 109 · Improvements by lessee on lessor's property
- 110 · Qualified lessee construction allowances for short-term leases
- 111 · Recovery of tax benefit items
- 112 · Certain combat zone compensation of members of the Armed Forces
- 113 · [§113. Repealed. Pub. L. 101–508, title XI, §11801(a)(7), Nov. 5,…
- 114 · [§114. Repealed. Pub. L. 108–357, title I, §101(a), Oct. 22,…
- 115 · Income of States, municipalities, etc.
- 116 · [§116. Repealed. Pub. L. 99–514, title VI, §612(a), Oct. 22,…
- 117 · Qualified scholarships
- 118 · Contributions to the capital of a corporation
- 119 · Meals or lodging furnished for the convenience of the employer
- 120 · [§120. Repealed. Pub. L. 113–295, div. A, title II,…
- 121 · Exclusion of gain from sale of principal residence
- 122 · Certain reduced uniformed services retirement pay
- 123 · Amounts received under insurance contracts for certain living…
- 124 · [§124. Repealed. Pub. L. 101–508, title XI, §11801(a)(9), Nov. 5,…
- 125 · Cafeteria plans