Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-iii/sec.-111/
Timestamp: 2020-02-23 05:48:44
Document Index: 463510514

Matched Legal Cases: ['§ 111', '§1906', '§2', '§171', '§1812', '§ 111', '§111', '§1906', '§2', '§171', '§1812', '§1812', '§171']

26 U.S.C. § 111 (2015) - Recovery of tax benefit items :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part III - Items Specifically Excluded From Gross Income (Sections 101 - 140) Sec. 111 - Recovery of tax benefit items
Sec. 111 - Recovery of tax benefit items
Source Credit Aug. 16, 1954, ch. 736, 68A Stat. 33; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-589, §2(c), Dec. 24, 1980, 94 Stat. 3396; Pub. L. 98-369, div. A, title I, §171(a), July 18, 1984, 98 Stat. 698; Pub. L. 99-514, title XVIII, §1812(a)(1), (2), Oct. 22, 1986, 100 Stat. 2833.
94 Stat. 3396
98 Stat. 698, 699
100 Stat. 2833
Public and Private Laws Public Law 94-455, Public Law 96-589, Public Law 98-369, Public Law 99-514
26 U.S.C. § 111 (2015)
§111. Recovery of tax benefit items(a) Deductions
(b) Credits(1) In general
(Aug. 16, 1954, ch. 736, 68A Stat. 33; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, §2(c), Dec. 24, 1980, 94 Stat. 3396; Pub. L. 98–369, div. A, title I, §171(a), July 18, 1984, 98 Stat. 698; Pub. L. 99–514, title XVIII, §1812(a)(1), (2), Oct. 22, 1986, 100 Stat. 2833.)
1986—Subsec. (a). Pub. L. 99–514, §1812(a)(1), substituted "did not reduce the amount of tax imposed by this chapter" for "did not reduce income subject to tax".
1976—Subsec. (b)(4). Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Pub. L. 98–369, div. A, title I, §171(c), July 18, 1984, 98 Stat. 699, provided that: "The amendments made by this section [amending this section] shall apply to amounts recovered after December 31, 1983, in taxable years ending after such date."