26 USC § 120 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]
---
identifier: "/us/usc/t26/s120"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 120 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "120"
section_name: "Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]"
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status: "repealed"
---
# [§ 120. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]
Section, added , , ; amended , , ; , , ; , (b)(3)(A), , , 3181; , §§ 1114(b)(3), 1151(c)(3), (g)(1), 1162(b), , , 2503, 2506, 2510; , title IV, § 4002(a), (b)(1), , , 3643; , (2), , ; , , ; , , ; , , ; , , , related to amounts received under qualified group legal services plans.
A prior section 120, , , related to statutory subsistence allowance received by police, prior to repeal by , (c), , , effective with respect to taxable years ending after , but only with respect to amounts received as a statutory subsistence allowance for any day after .
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective , subject to a savings provision, see , set out as an Effective Date of 2014 Amendment note under .