[§120. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 120 as a whole

• 26 U.S.C. § 162(m)(5)(C)(i)(I)

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  (I) which includes any portion of the period during which the authorities under section 101(a) of the Emergency Economic Stabilization Act of 2008 are in effect (determined under section 120 thereof), and
• 26 U.S.C. § 162(m)(5)(D)(i)(I)

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  (I) who, at any time during the portion of the taxable year during which the authorities under section 101(a) of the Emergency Economic Stabilization Act of 2008 are in effect (determined under section 120 thereof), is the chief executive officer of the applicable employer or the chief financial officer of the applicable employer, or an individual acting in either such capacity, or
• 26 U.S.C. § 280G(e)(1)

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  (1) In the case of the severance from employment of a covered executive of an applicable employer during the period during which the authorities under section 101(a) of the Emergency Economic Stabilization Act of 2008 are in effect (determined under section 120 of such Act), this section shall be applied to payments to such executive with the following modifications:

  (A) Any reference to a disqualified individual (other than in subsection (c)) shall be treated as a reference to a covered executive.

  (B) Any reference to a change described in subsection (b)(2)(A)(i) shall be treated as a reference to an applicable severance from employment of a covered executive, and any reference to a payment contingent on such a change shall be treated as a reference to any payment made during an applicable taxable year of the employer on account of such applicable severance from employment.

  (C) Any reference to a corporation shall be treated as a reference to an applicable employer.

  (D) The provisions of subsections (b)(2)(C), (b)(4), (b)(5), and (d)(5) shall not apply.