26 U.S.C. § 120
26 U.S.C. § 120
Section, added Pub. L. 94-455, title XXI, §2134(a), Oct. 4, 1976, 90 Stat. 1926; amended Pub. L. 97-34, title VIII, §802(a), Aug. 13, 1981, 95 Stat. 349; Pub. L. 97-448, title I, §108(a), Jan. 12, 1983, 96 Stat. 2391; Pub. L. 98-612, §1(a), (b)(3)(A), Oct. 31, 1984, 98 Stat. 3180, 3181; Pub. L. 99-514, title XI, §§1114(b)(3), 1151(c)(3), (g)(1), 1162(b), Oct. 22, 1986, 100 Stat. 2450, 2503, 2506, 2510; Pub. L. 100-647, title I, §1011B(a)(31)(B), title IV, §4002(a), (b)(1), Nov. 10, 1988, 102 Stat. 3488, 3643; Pub. L. 101-140, §203(a)(1), (2), Nov. 8, 1989, 103 Stat. 830; Pub. L. 101-239, §7102(a)(1), Dec. 19, 1989, 103 Stat. 2305; Pub. L. 101-508, §11404(a), Nov. 5, 1990, 104 Stat. 1388-473; Pub. L. 102-227, §104(a)(1), Dec. 11, 1991, 105 Stat. 1687; Pub. L. 108-311, §207 (10), Oct. 4, 2004, 118 Stat. 1177, related to amounts received under qualified group legal services plans.
A prior section 120, act Aug. 16, 1954, ch. 736, 68A Stat. 39, related to statutory subsistence allowance received by police, prior to repeal by Pub. L. 85-866, title I, §3(a), (c), Sept. 2, 1958, 72 Stat. 1607, effective with respect to taxable years ending after Sept. 30, 1958, but only with respect to amounts received as a statutory subsistence allowance for any day after Sept. 30, 1958.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF REPEALRepeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113-295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.