§913 — Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]

15 cases·1 followed·1 questioned·13 cited—7% support

Statute Text — 26 U.S.C. §913

[§ 913. Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194] Section, added Pub. L. 95–615, title II, § 203(a), Nov. 8, 1978, 92 Stat. 3100; amended Pub. L. 96–222, title I, § 108(a)(1)(B), (F), Apr. 1, 1980. 94 Stat. 223, 225; Pub. L. 96–608, § 1(a), Dec. 28, 1980, 94 Stat. 3550, related to a deduction for certain expenses of living abroad. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 911 of this title.

15 Citing Cases

Joseph D. Specking, Petitioner 117 T.C. No. 9 · 2001

Subsequently, for taxable years beginning after December 31, 1977, Congress limited the application of section 911 to individuals residing in camps located in hardship areas and provided a deduction in section 913 for certain living expenses for a taxpayer who had a tax home in a foreign country and who satisfied the statutory residency or presence tests.

Eric N. Umbach, Petitioner 117 T.C. No. 9 · 2001

McCain v. Commissioner 81 T.C. 918 · 1983

Teil v. Commissioner 72 T.C. 841 · 1979

Tucker v. Commissioner 135 T.C. 114 · 2010

Specking v. Commissioner 117 T.C. 95 · 2001

Kovacs v. Commissioner 100 T.C. 124 · 1993

Matthews v. Commissioner 92 T.C. 351 · 1989

Soboleski v. Commissioner 88 T.C. 1024 · 1987

Baker v. Commissioner 83 T.C. 822 · 1984

United States v. Isac Schwarzbaum 127 F.4th 259 · Cir.

Arnett, Dave v. CIR · Cir.

Linda Holt v. John Griffin 865 F.3d 417 · Cir.

Chamber of Commerce of the U.S. v. U.S. Dep't of Labor 885 F.3d 360 · Cir.

Dave Arnett v. Commissioner of Internal Revenue 473 F.3d 790 · Cir.