26 U.S.C. § 116
Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250
[§ 116. Repealed. Pub. L. 99–514, title VI, § 612(a) , Oct. 22, 1986 , 100 Stat. 2250 ]
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Cited by 26
- 26 CFR § 1.37-3 — Credit for individuals under age 65 who have public retirement system income.
- 26 CFR § 1.46-8 — Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
- 26 CFR § 1.6012-1 — Individuals required to make returns of income.
- 26 CFR § 1.61-9 — Dividends.
- 26 CFR § 1.642(a)(3)-2 — Time of receipt of dividends by beneficiary.
- 26 CFR § 1.643(a)-7 — Dividends.
- 26 CFR § 1.652(b)-1 — Character of amounts.
- 26 CFR § 1.652(b)-3 — Allocation of deductions.
- 26 CFR § 1.652(c)-4 — Illustration of the provisions of sections 651 and 652.
- 26 CFR § 1.661(c)-1 — Limitation on deduction.
- 26 CFR § 1.661(c)-2 — Illustration of the provisions of section 661.
- 26 CFR § 1.662(c)-4 — Illustration of the provisions of sections 661 and 662.
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- 26 CFR § 1.6654-2 — Exceptions to imposition of the addition to the tax in the case of individuals.
- 26 CFR § 1.668(b)-2 — Illustration of the provisions of subpart D.
- 26 CFR § 1.683-2 — Exceptions.
- 26 CFR § 1.702-1 — Income and credits of partner.
- 26 CFR § 1.72-8 — Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
- 26 CFR § 1.852-4 — Method of taxation of shareholders of regulated investment companies.
- 26 CFR § 1.854-1 — Limitations applicable to dividends received from regulated investment company.
- 26 CFR § 1.854-2 — Notice to shareholders.
- 26 CFR § 1.854-3 — Definitions.
- 26 CFR § 1.857-6 — Method of taxation of shareholders of real estate investment trusts.
- 26 CFR § 1.871-12 — Determination of tax on treaty income.
- 26 CFR § 1.871-13 — Taxation of individuals for taxable year of change of U.S. citizenship or residence.
- 26 CFR § 301.7701-7 — Trusts—domestic and foreign.
- 26 CFR § 521.110 — Government wages, salaries, pensions and similar remuneration.
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