26 USC § 913 - Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]
---
identifier: "/us/usc/t26/s913"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 913 - Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "913"
section_name: "Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "N"
subchapter_name: "Tax Based on Income From Sources Within or Without the United States"
part_number: "III"
part_name: "INCOME FROM SOURCES WITHOUT THE UNITED STATES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 913. Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]
Section, added , , ; amended , (F), . , 225; , , , related to a deduction for certain expenses of living abroad.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable with respect to taxable years beginning after , see , set out as an Effective Date of 1981 Amendment note under .