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Sec. 124. Qualified Transportation Provided By Employer [Repealed]

[Repealed--1990 Rev. Recon. Act, sec. 11801(a)(9)]
(Sec. 124. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388-520)
Section 124, added Pub. L. 95-618, title II, Sec. 242(a), Nov. 9, 1978, 92 Stat. 3193, related to qualified transportation provided by employers.
A prior section 124 was renumbered 136.
BACKGROUND NOTES
SAVINGS PROVISION
For provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 29 of this title.