26 USC § 103A - Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
---
identifier: "/us/usc/t26/s103A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 103A - Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "103A"
section_name: "Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "III"
part_name: "ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 103A. Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
Section, added , , ; amended , (b), , ; –(e), title III, § 310(c)(3), (4), , , 476, 599; , title VI, §§ 611(a)–(c), 612(b), 624(b)(1), , , 901–903, 911, 924; , , , related to mortgage subsidy bonds. See .
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to bonds issued after , except as otherwise provided, see sections 1311 to 1318 of , set out as an Effective Date; Transitional Rules note under .