U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter B—Computation of Taxable Income (§§ 61—291) > PART III—ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME (§§ 101—140) > [§ 124. Repealed.]

[§ 124. Repealed.]

Section, added Pub. L. 95–618, title II, § 242(a), Nov. 9, 1978, 92 Stat. 3193, related to qualified transportation provided by employers.
A prior section 124 was renumbered section 140 of this title.