Amendments
2017—Subsec. (a). [Pub. L. 115–97] substituted “tax imposed by section 11” for “taxes imposed by section 11 or section 1201(a)” in introductory provisions.
1984—Subsec. (b). [Pub. L. 98–369] substituted “section 816” for “section 801”.
1956—Subsec. (a)(2). Act Mar. 13, 1956, substituted “the income” for “the taxable income (as defined in section 803)”.
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
Amendment by [Pub. L. 115–97] applicable to taxable years beginning after Dec. 31, 2017, see [section 13001(c)(1) of Pub. L. 115–97], set out as a note under section 11 of this title.
Effective Date of 1984 Amendment
Amendment by [Pub. L. 98–369] applicable to taxable years beginning after Dec. 31, 1983, see [section 215 of Pub. L. 98–369], set out as an Effective Date note under section 801 of this title.
Effective Date of 1956 Amendment
Amendment by act Mar. 13, 1956, applicable only to taxable years beginning after Dec. 31, 1954, see section 6 of act Mar. 13, 1956, set out as a note under section 821 of this title.