[§ 116. Repealed.]
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 37; June 25, 1959, Pub. L. 86–69, § 3(a)(2),
73 Stat. 139; Sept. 14, 1960, Pub. L. 86–779, § 10(f),
74 Stat. 1009; Feb. 26, 1964, Pub. L. 88–272, title II, § 201(c), (d)(6)(C),
78 Stat. 32; Nov. 13, 1966, Pub. L. 89–809, title I, § 103(g),
80 Stat. 1552; Oct. 4, 1976, Pub. L. 94–455, title X, §§ 1051(h)(2),
1053
(d)(1), title XIX, § 1901(a)(20), 90 Stat. 1647, 1649, 1766; Apr. 2, 1980, Pub. L. 96–223, title IV, § 404(a),
94 Stat. 305; Aug. 13, 1981, Pub. L. 97–34, title III, § 302(b)(2),
95 Stat. 272; July 18, 1984, Pub. L. 98–369, div. A, title V, § 542(b), 98 Stat. 891, authorized partial exclusion of dividends received by individuals.