Sec. 114 Extraterritorial income [Repealed]
- Internal Revenue Code of 1986
- SUBTITLE A -- INCOME TAXES
- Chapter 1 -- Normal Taxes and Surtaxes
- Subchapter B -- Computation of Taxable Income
- Part III -- Items specifically excluded from gross income
History
[Repealed by Pub. L. 108-357, title I, Sec. 101(a), Oct. 22, 2004, 118 Stat. 1423]
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