26 USC § 3113 - Repealed. Pub. L. 94–455, title XIX, § 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806]
---
identifier: "/us/usc/t26/s3113"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 3113 - Repealed. Pub. L. 94–455, title XIX, § 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "3113"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806]"
chapter_number: 21
chapter_name: "FEDERAL INSURANCE CONTRIBUTIONS ACT"
subchapter_number: "B"
subchapter_name: "Tax on Employers"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 3113. Repealed. Pub. L. 94–455, title XIX, § 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806]
Section, added , title II, § 201(a)(1), , related to a restriction on exemptions from taxation for District of Columbia credit unions with respect to the tax imposed by .
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable with respect to wages paid after , see , set out as an Effective Date of 1976 Amendment note under .