Section, added [Pub. L. 95–615, title II, § 203(a)], Nov. 8, 1978, [92 Stat. 3100]; amended [Pub. L. 96–222, title I, § 108(a)(1)(B)], (F), Apr. 1, 1980. [94 Stat. 223], 225; [Pub. L. 96–608, § 1(a)], Dec. 28, 1980, [94 Stat. 3550], related to a deduction for certain expenses of living abroad.
Effective Date of Repeal
Repeal applicable with respect to taxable years beginning after Dec. 31, 1981, see [section 115 of Pub. L. 97–34], set out as an Effective Date of 1981 Amendment note under [section 911 of this title].