Amendments
2004—Subsec. (b)(7). [Pub. L. 108–357] added par. (7).
1986—Subsec. (b)(6). [Pub. L. 99–272] added par. (6).
1962—Subsec. (a). [Pub. L. 87–834] substituted “part I of subchapter T (sec. 1381 and following)” for “section 522” in two places.
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
[Pub. L. 108–357, title III, § 316(c)], Oct. 22, 2004, [118 Stat. 1469], provided that: “The amendments made by this section [amending this section and section 1388 of this title] shall apply to taxable years beginning after the date of the enactment of this Act [Oct. 22, 2004].”
Effective Date of 1986 Amendment
Amendment by [Pub. L. 99–272] applicable to taxable years beginning after Dec. 31, 1962, see [section 13210(c) of Pub. L. 99–272], set out as a note under section 1388 of this title.
Effective Date of 1962 Amendment
Amendment by [Pub. L. 87–834] applicable, except as otherwise provided, to taxable years of organizations described in section 1381(a) of this title beginning after Dec. 31, 1962, see [section 17(c) of Pub. L. 87–834], set out as an Effective Date note under section 1381 of this title.